{"id":2391,"date":"2023-03-10T15:50:12","date_gmt":"2023-03-10T18:50:12","guid":{"rendered":"https:\/\/madeusp.com.br\/?post_type=made_publication&#038;p=2391"},"modified":"2024-11-01T19:29:16","modified_gmt":"2024-11-01T22:29:16","slug":"consideracoes-sobre-o-efeito-distributivo-e-a-perda-arrecadatoria-de-um-reajuste-da-tabela-do-irpf","status":"publish","type":"made_publication","link":"https:\/\/madeusp.com.br\/en\/publications\/articles\/consideracoes-sobre-o-efeito-distributivo-e-a-perda-arrecadatoria-de-um-reajuste-da-tabela-do-irpf\/","title":{"rendered":"Considera\u00e7\u00f5es sobre o efeito distributivo e a perda arrecadat\u00f3ria de um reajuste da tabela do&nbsp;IRPF"},"content":{"rendered":"<p class=\"p1\">Esta Nota ana\u00adli\u00adsa os impac\u00adtos arre\u00adca\u00adda\u00adt\u00f3\u00adri\u00ados e dis\u00adtri\u00adbu\u00adti\u00advos de pro\u00adpos\u00adtas de aumen\u00adtos da fai\u00adxa de isen\u00ad\u00e7\u00e3o para o impos\u00adto de ren\u00adda sobre pes\u00adsoa f\u00edsi\u00adca (IRPF), tema que foi alvo das cam\u00adpa\u00adnhas pre\u00adsi\u00adden\u00adci\u00adais de 2022 e est\u00e1 atu\u00adal\u00admen\u00adte em dis\u00adcus\u00ads\u00e3o. Nos\u00adsos resul\u00adta\u00addos demons\u00adtram que a adi\u00ad\u00e7\u00e3o de medi\u00addas de aumen\u00adto da pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do impos\u00adto a algu\u00admas das pro\u00adpos\u00adtas \u00e9 sufi\u00adci\u00aden\u00adte para miti\u00adgar os efei\u00adtos arre\u00adca\u00adda\u00adt\u00f3\u00adri\u00ados e dis\u00adtri\u00adbu\u00adti\u00advos nega\u00adti\u00advos delas. A ado\u00ad\u00e7\u00e3o de uma al\u00ed\u00adquo\u00adta de 35% para o 1% mais rico jun\u00adto com a reto\u00adma\u00adda da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o de lucros e divi\u00adden\u00addos da pes\u00adsoa f\u00edsi\u00adca neu\u00adtra\u00adli\u00adza\u00adria a ele\u00adva\u00ad\u00e7\u00e3o da desi\u00adgual\u00adda\u00adde e a que\u00adda de recei\u00adtas gera\u00addas por deter\u00admi\u00adna\u00addos aumen\u00adtos da fai\u00adxa de isen\u00ad\u00e7\u00e3o. Simu\u00adla\u00admos o efei\u00adto de tr\u00eas pro\u00adpos\u00adtas de atu\u00ada\u00adli\u00adza\u00ad\u00e7\u00e3o da tabe\u00adla e adi\u00adci\u00ado\u00adna\u00admos outros tr\u00eas cen\u00e1\u00adri\u00ados, onde com\u00adbi\u00adna\u00admos as pro\u00adpos\u00adtas ori\u00adgi\u00adnais com as medi\u00addas pro\u00adgres\u00adsi\u00advas com\u00adpen\u00adsa\u00adt\u00f3\u00adri\u00adas de adi\u00ad\u00e7\u00e3o de uma fai\u00adxa na tabe\u00adla e reto\u00adma\u00adda da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o de lucros e divi\u00adden\u00addos.<span class=\"Apple-converted-space\">&nbsp; <\/span>A pri\u00admei\u00adra (P1) \u00e9 a pro\u00adpos\u00adta defen\u00addi\u00adda pelo atu\u00adal gover\u00adno de aumen\u00adtar a fai\u00adxa de isen\u00ad\u00e7\u00e3o para R$2112,00 e per\u00admi\u00adtir uma dedu\u00ad\u00e7\u00e3o sim\u00adpli\u00adfi\u00adca\u00adda de R$568,00, o que ser\u00e1 equi\u00adva\u00adlen\u00adte a isen\u00adtar aque\u00adles que rece\u00adbem at\u00e9 dois sal\u00e1\u00adri\u00ados m\u00edni\u00admos (R$2.640,00), a segun\u00adda (P2) cor\u00adri\u00adge a tabe\u00adla pela infla\u00ad\u00e7\u00e3o acu\u00admu\u00adla\u00adda, aumen\u00adtan\u00addo a fai\u00adxa de isen\u00ad\u00e7\u00e3o para R$2.773,36, enquan\u00adto a ter\u00adcei\u00adra (P3) \u00e9 a pro\u00adpos\u00adta do<span class=\"Apple-converted-space\">&nbsp; <\/span>PL 2.140\/22, simi\u00adlar ao que era pro\u00adpos\u00adto na \u00e9po\u00adca da elei\u00ad\u00e7\u00e3o, que aumen\u00adta\u00adria a fai\u00adxa de isen\u00ad\u00e7\u00e3o para R$5.200,00 men\u00adsais. Nos\u00adsos resul\u00adta\u00addos mos\u00adtram que, inde\u00adpen\u00adden\u00adte\u00admen\u00adte da pro\u00adpos\u00adta, quan\u00addo o aumen\u00adto da fai\u00adxa de isen\u00ad\u00e7\u00e3o n\u00e3o \u00e9 com\u00adbi\u00adna\u00addo com outras medi\u00addas pro\u00adgres\u00adsi\u00advas como a reto\u00adma\u00adda do impos\u00adto sobre lucros e divi\u00adden\u00addos, h\u00e1 per\u00adda de arre\u00adca\u00adda\u00ad\u00e7\u00e3o. No caso das pro\u00adpos\u00adtas P1, P2 e P3 ter\u00eda\u00admos per\u00addas res\u00adpec\u00adti\u00advas de R$4 bilh\u00f5es, R$45,9 bilh\u00f5es e R$90,2 bilh\u00f5es. Obser\u00adva\u00admos tam\u00adb\u00e9m um aumen\u00adto da desi\u00adgual\u00adda\u00adde medi\u00adda pelo \u00edndi\u00adce de Gini em todos os casos, ape\u00adsar de haver uma peque\u00adna dimi\u00adnui\u00ad\u00e7\u00e3o da apro\u00adpri\u00ada\u00ad\u00e7\u00e3o da ren\u00adda pelo 1% mais rico. A pro\u00adpos\u00adta do PL 2.140\/22, por exem\u00adplo, aumen\u00adta\u00adria o \u00edndi\u00adce de Gini em qua\u00adse 1% em rela\u00ad\u00e7\u00e3o \u00e0 tabe\u00adla atu\u00adal. Demons\u00adtra\u00admos, por\u00e9m, que esses efei\u00adtos nega\u00adti\u00advos pode\u00adri\u00adam ser neu\u00adtra\u00adli\u00adza\u00addos no caso das pro\u00adpos\u00adtas P1 e P2 pela cri\u00ada\u00ad\u00e7\u00e3o da al\u00ed\u00adquo\u00adta de 35% para o 1% mais rico e da reto\u00adma\u00adda da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o de lucros e divi\u00adden\u00addos da pes\u00adsoa f\u00edsi\u00adca com al\u00ed\u00adquo\u00adta line\u00adar de 15%. Com essa adi\u00ad\u00e7\u00e3o, para as pro\u00adpos\u00adtas P1 e P2 have\u00adria um aumen\u00adto do poten\u00adci\u00adal redis\u00adtri\u00adbu\u00adti\u00advo do IRPF e um ganho de recei\u00adta de R$42,04 bilh\u00f5es e R$102,9 milh\u00f5es, res\u00adpec\u00adti\u00adva\u00admen\u00adte, em com\u00adpa\u00adra\u00ad\u00e7\u00e3o com o sis\u00adte\u00adma atu\u00adal. No caso da pro\u00adpos\u00adta P3, a ado\u00ad\u00e7\u00e3o de medi\u00addas pro\u00adgres\u00adsi\u00advas adi\u00adci\u00ado\u00adnais n\u00e3o seria sufi\u00adci\u00aden\u00adte para com\u00adpen\u00adsar por com\u00adple\u00adto o aumen\u00adto no Gini e a per\u00adda de arre\u00adca\u00adda\u00ad\u00e7\u00e3o, tal que, nes\u00adte caso, ain\u00adda ter\u00eda\u00admos uma per\u00adda de R$ 46,3 bilh\u00f5es.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Esta Nota ana\u00adli\u00adsa os impac\u00adtos arre\u00adca\u00adda\u00adt\u00f3\u00adri\u00ados e dis\u00adtri\u00adbu\u00adti\u00advos de pro\u00adpos\u00adtas de aumen\u00adtos da fai\u00adxa de isen\u00ad\u00e7\u00e3o para o impos\u00adto de ren\u00adda sobre pes\u00adsoa f\u00edsi\u00adca (IRPF), tema que foi alvo das cam\u00adpa\u00adnhas pre\u00adsi\u00adden\u00adci\u00adais de 2022 e est\u00e1 atu\u00adal\u00admen\u00adte em dis\u00adcus\u00ads\u00e3o. Nos\u00adsos resul\u00adta\u00addos demons\u00adtram que a adi\u00ad\u00e7\u00e3o de medi\u00addas de aumen\u00adto da pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do impos\u00adto a algumas&nbsp;[\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[175],"class_list":["post-2391","made_publication","type-made_publication","status-publish","hentry","made_publication_type-policy-notes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Considera\u00e7\u00f5es sobre o efeito distributivo e a perda arrecadat\u00f3ria de um reajuste da tabela do IRPF &#8212; Made<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/madeusp.com.br\/en\/publications\/articles\/consideracoes-sobre-o-efeito-distributivo-e-a-perda-arrecadatoria-de-um-reajuste-da-tabela-do-irpf\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/madeusp.com.br\\\/en\\\/publications\\\/articles\\\/consideracoes-sobre-o-efeito-distributivo-e-a-perda-arrecadatoria-de-um-reajuste-da-tabela-do-irpf\\\/\",\"url\":\"https:\\\/\\\/madeusp.com.br\\\/en\\\/publications\\\/articles\\\/consideracoes-sobre-o-efeito-distributivo-e-a-perda-arrecadatoria-de-um-reajuste-da-tabela-do-irpf\\\/\",\"name\":\"Considera\u00e7\u00f5es sobre o efeito distributivo e a perda arrecadat\u00f3ria de um reajuste da tabela do IRPF &#8212; 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