Esta Nota de Pol\u00ed\u00adti\u00adca Econ\u00f4\u00admi\u00adca men\u00adsu\u00adra o poten\u00adci\u00adal arre\u00adca\u00adda\u00adt\u00f3\u00adrio e os efei\u00adtos dis\u00adtri\u00adbu\u00adti\u00advos de uma even\u00adtu\u00adal pol\u00ed\u00adti\u00adca de tri\u00adbu\u00adta\u00ad\u00e7\u00e3o sobre a rique\u00adza dos \u201csuper-ricos\u201d no Bra\u00adsil. O exer\u00adc\u00ed\u00adcio se ins\u00adpi\u00adra na pro\u00adpos\u00adta de Piketty, Saez e Zuc\u00adman (2022), que suge\u00adre a intro\u00addu\u00ad\u00e7\u00e3o de um impos\u00adto m\u00edni\u00admo glo\u00adbal sobre a rique\u00adza deti\u00adda pelos indi\u00adv\u00ed\u00addu\u00ados bili\u00ado\u00adn\u00e1\u00adri\u00ados de cada pa\u00eds e foi defen\u00addi\u00adda, em mol\u00addes simi\u00adla\u00adres, pelo Bra\u00adsil em dis\u00adcur\u00adso pro\u00adfe\u00adri\u00addo a pa\u00ed\u00adses-mem\u00adbros do G20, em feve\u00adrei\u00adro de 2024. Para este estu\u00addo, foram tes\u00adta\u00addos dife\u00adren\u00adtes cen\u00e1\u00adri\u00ados de al\u00ed\u00adquo\u00adta e gru\u00adpos de inci\u00add\u00ean\u00adcia. Visan\u00addo iden\u00adti\u00adfi\u00adcar os estra\u00adtos mais ricos da popu\u00adla\u00ad\u00e7\u00e3o bra\u00adsi\u00adlei\u00adra, foram uti\u00adli\u00adza\u00addas as infor\u00adma\u00ad\u00e7\u00f5es pre\u00adsen\u00adtes na Pes\u00adqui\u00adsa Naci\u00ado\u00adnal por Amos\u00adtra de Domi\u00adc\u00ed\u00adli\u00ados Con\u00adt\u00ed\u00adnua (PNADc) e na Decla\u00adra\u00ad\u00e7\u00e3o do Impos\u00adto de Ren\u00adda da Pes\u00adsoa F\u00edsi\u00adca (DIRPF), ambas refe\u00adren\u00adtes ao ano-calen\u00add\u00e1\u00adrio de 2022. A par\u00adtir da con\u00adju\u00adga\u00ad\u00e7\u00e3o des\u00adsas fon\u00adtes, foi con\u00adfec\u00adci\u00ado\u00adna\u00adda uma base de dados, com\u00adpa\u00adti\u00adbi\u00adli\u00adzan\u00addo os pesos amos\u00adtrais da pri\u00admei\u00adra com a dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o em cen\u00adt\u00e9\u00adsi\u00admos da segun\u00adda. Com isso, tor\u00adnou-se pos\u00ads\u00ed\u00advel tra\u00adba\u00adlhar com dife\u00adren\u00adtes n\u00edveis de agre\u00adga\u00ad\u00e7\u00e3o dos indi\u00adv\u00ed\u00addu\u00ados da base para, assim, tes\u00adtar alguns cen\u00e1\u00adri\u00ados de tri\u00adbu\u00adta\u00ad\u00e7\u00e3o, com al\u00ed\u00adquo\u00adtas de 2%, 2,5% e 3% inci\u00addin\u00addo sobre o patrim\u00f4\u00adnio dos 0,01%, 0,1% e 0,2% mais ricos da dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o. Esses gru\u00adpos figu\u00adram entre aque\u00adles que det\u00eam a mai\u00ador par\u00adte da rique\u00adza bra\u00adsi\u00adlei\u00adra, no entan\u00adto, gozam de uma tri\u00adbu\u00adta\u00ad\u00e7\u00e3o pro\u00adpor\u00adci\u00ado\u00adnal\u00admen\u00adte menor. Como resul\u00adta\u00addo, veri\u00adfi\u00adcou-se que a intro\u00addu\u00ad\u00e7\u00e3o do impos\u00adto em dis\u00adcus\u00ads\u00e3o seria capaz de miti\u00adgar os efei\u00adtos regres\u00adsi\u00advos obser\u00adva\u00addos na al\u00ed\u00adquo\u00adta efe\u00adti\u00adva do impos\u00adto de ren\u00adda inci\u00adden\u00adte sobre esses quan\u00adtis, bem como no per\u00adcen\u00adtu\u00adal de ren\u00adda apro\u00adpri\u00ada\u00addo pelo topo da dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o. Em um dos cen\u00e1\u00adri\u00ados, com al\u00ed\u00adquo\u00adta de 3% sobre a rique\u00adza dos 0,1% e 0,2% mais ricos, pode-se inclu\u00adsi\u00adve retor\u00adnar ao per\u00adfil pro\u00adgres\u00adsi\u00advo de inci\u00add\u00ean\u00adcia exis\u00adten\u00adte at\u00e9 o 1% mais rico. An\u00e1\u00adli\u00adses do per\u00adfil de com\u00adpo\u00adsi\u00ad\u00e7\u00e3o da rique\u00adza deti\u00adda pelos gru\u00adpos em tela mos\u00adtram que seu patrim\u00f4\u00adnio \u00e9 com\u00adpos\u00adto, sobre\u00adtu\u00addo, por ati\u00advos finan\u00adcei\u00adros, os quais, pela pr\u00f3\u00adpria natu\u00adre\u00adza, pos\u00adsu\u00adem mai\u00ador mobi\u00adli\u00adda\u00adde rela\u00adti\u00adva, tor\u00adnan\u00addo mais f\u00e1cil a sua fuga para pa\u00ed\u00adses de menor tri\u00adbu\u00adta\u00ad\u00e7\u00e3o. Esse cen\u00e1\u00adrio imp\u00f5e, por\u00adtan\u00adto, uma arti\u00adcu\u00adla\u00ad\u00e7\u00e3o pol\u00ed\u00adti\u00adca em n\u00edvel glo\u00adbal para que se tor\u00adne vi\u00e1\u00advel uma pro\u00adpos\u00adta visan\u00addo \u00e0 mai\u00ador con\u00adtri\u00adbui\u00ad\u00e7\u00e3o dos \u201csuper-ricos\u201d, hoje subtributados.<\/p>\n","protected":false},"excerpt":{"rendered":"
Esta Nota de Pol\u00ed\u00adti\u00adca Econ\u00f4\u00admi\u00adca men\u00adsu\u00adra o poten\u00adci\u00adal arre\u00adca\u00adda\u00adt\u00f3\u00adrio e os efei\u00adtos dis\u00adtri\u00adbu\u00adti\u00advos de uma even\u00adtu\u00adal pol\u00ed\u00adti\u00adca de tri\u00adbu\u00adta\u00ad\u00e7\u00e3o sobre a rique\u00adza dos \u201csuper-ricos\u201d no Bra\u00adsil. O exer\u00adc\u00ed\u00adcio se ins\u00adpi\u00adra na pro\u00adpos\u00adta de Piketty, Saez e Zuc\u00adman (2022), que suge\u00adre a intro\u00addu\u00ad\u00e7\u00e3o de um impos\u00adto m\u00edni\u00admo glo\u00adbal sobre a rique\u00adza deti\u00adda pelos indi\u00adv\u00ed\u00addu\u00ados bili\u00ado\u00adn\u00e1\u00adri\u00ados de [\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[175],"class_list":["post-2407","made_publication","type-made_publication","status-publish","hentry","made_publication_type-policy-notes"],"acf":[],"yoast_head":"\n