Esta nota ana\u00adli\u00adsa os impac\u00adtos arre\u00adca\u00adda\u00adt\u00f3\u00adri\u00ados e dis\u00adtri\u00adbu\u00adti\u00advos de dife\u00adren\u00adtes pro\u00adpos\u00adtas de refor\u00adma do Impos\u00adto de Ren\u00adda de Pes\u00adsoa F\u00edsi\u00adca (IRPF), as quais est\u00e3o em voga na pre\u00adsen\u00adte dis\u00adcus\u00ads\u00e3o da segun\u00adda par\u00adte da refor\u00adma tri\u00adbu\u00adt\u00e1\u00adria do atu\u00adal gover\u00adno. As simu\u00adla\u00ad\u00e7\u00f5es pre\u00adsen\u00adtes na nota foram rea\u00adli\u00adza\u00addas a par\u00adtir da com\u00adbi\u00adna\u00ad\u00e7\u00e3o da Pes\u00adqui\u00adsa Naci\u00ado\u00adnal por Amos\u00adtra de Domi\u00adc\u00ed\u00adli\u00ados (PNADc) e os dados agre\u00adga\u00addos da Decla\u00adra\u00ad\u00e7\u00e3o de Impos\u00adto de Ren\u00adda de Pes\u00adsoa F\u00edsi\u00adca (DIRPF). As medi\u00addas ava\u00adli\u00ada\u00addas na nota foram: i) fim das dedu\u00ad\u00e7\u00f5es de gas\u00adtos com sa\u00fa\u00adde e edu\u00adca\u00ad\u00e7\u00e3o pri\u00adva\u00addos; ii) fim de isen\u00ad\u00e7\u00e3o de taxa\u00ad\u00e7\u00e3o de lucros e divi\u00adden\u00addos; iii) fai\u00adxa extra sobre o 1% mais rico; e iv) exten\u00ads\u00e3o da fai\u00adxa de isen\u00ad\u00e7\u00e3o at\u00e9 R$ 5.200,00, uti\u00adli\u00adzan\u00addo as fai\u00adxas pro\u00adpos\u00adtas pelo PL 2.140\/22. Den\u00adtre estas, a medi\u00adda com mai\u00ador poten\u00adci\u00adal arre\u00adca\u00adda\u00adt\u00f3\u00adrio e de aumen\u00adto da pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do sis\u00adte\u00adma tri\u00adbu\u00adt\u00e1\u00adrio \u00e9 a taxa\u00ad\u00e7\u00e3o de lucros e divi\u00adden\u00addos, que pode gerar aumen\u00adto de cer\u00adca de 18% na arre\u00adca\u00adda\u00ad\u00e7\u00e3o (apro\u00adxi\u00adma\u00adda\u00admen\u00adte R$ 58,2 bilh\u00f5es) e uma que\u00adda de 0,6% no Gini. O fim dos gas\u00adtos tri\u00adbu\u00adt\u00e1\u00adri\u00ados com sa\u00fa\u00adde e edu\u00adca\u00ad\u00e7\u00e3o pos\u00adsu\u00adem um impac\u00adto arre\u00adca\u00adda\u00adt\u00f3\u00adrio con\u00adsi\u00adde\u00adr\u00e1\u00advel, de cer\u00adca de R$ 33.9 zilh\u00f5es, mas com menor efei\u00adto redis\u00adtri\u00adbu\u00adti\u00advo e sobre a pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do sis\u00adte\u00adma. O estu\u00addo mos\u00adtra como o per\u00adfil des\u00adses \u201cgas\u00adtos tri\u00adbu\u00adt\u00e1\u00adri\u00ados\u201d (isto \u00e9, valo\u00adres que o gover\u00adno dei\u00adxa de arre\u00adca\u00addar) \u00e9 dife\u00adren\u00adte: enquan\u00adto 73% das dedu\u00ad\u00e7\u00f5es com sa\u00fa\u00adde e edu\u00adca\u00ad\u00e7\u00e3o se con\u00adcen\u00adtra entre os cen\u00adtis 10% e 1% \u2013 isto \u00e9, aque\u00adles de ren\u00adda entre R$ 6.764 e R$ 35.673 -, 82% dos gas\u00adtos com a isen\u00ad\u00e7\u00e3o de lucros e divi\u00adden\u00addos se d\u00e1 no 1% mais rico. Assim, ain\u00adda que ambas as medi\u00addas redu\u00adzam a desi\u00adgual\u00adda\u00adde, o fazem redu\u00adzin\u00addo a ren\u00adda rela\u00adti\u00adva de gru\u00adpos sig\u00adni\u00adfi\u00adca\u00adti\u00adva\u00admen\u00adte dife\u00adren\u00adtes. A ado\u00ad\u00e7\u00e3o de uma fai\u00adxa extra sobre o 1% mais rico com al\u00ed\u00adquo\u00adta de 35% pos\u00adsui uma arre\u00adca\u00adda\u00ad\u00e7\u00e3o poten\u00adci\u00adal menor, de R$ 9,1 bilh\u00f5es, e m\u00edni\u00admo efei\u00adto sobre a desi\u00adgual\u00adda\u00adde total, ain\u00adda que redu\u00adza a regres\u00adsi\u00advi\u00adda\u00adde no topo da dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o. Uma com\u00adbi\u00adna\u00ad\u00e7\u00e3o de todas essas medi\u00addas aumen\u00adta\u00adria subs\u00adtan\u00adci\u00adal\u00admen\u00adte a pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do sis\u00adte\u00adma tri\u00adbu\u00adt\u00e1\u00adrio e ele\u00adva\u00adria a arre\u00adca\u00adda\u00ad\u00e7\u00e3o em cer\u00adca de R$ 100 bilh\u00f5es. A \u00fani\u00adca edi\u00adda ana\u00adli\u00adsa\u00adda que des\u00adtoa na dire\u00ad\u00e7\u00e3o dos efei\u00adtos \u00e9 o aumen\u00adto da fai\u00adxa de isen\u00ad\u00e7\u00e3o para R$5.200, com alte\u00adra\u00ad\u00e7\u00f5es cor\u00adres\u00adpon\u00adden\u00adtes das fai\u00adxas demais fai\u00adxas. Tal como pro\u00adpos\u00adto na PL 2.140\/22, a edi\u00adda gera\u00adria uma per\u00adda de arre\u00adca\u00adda\u00ad\u00e7\u00e3o de cer\u00adca de R$ 138 bilh\u00f5es e uma ele\u00adva\u00ad\u00e7\u00e3o da desigualdade.<\/p>\n","protected":false},"excerpt":{"rendered":"
Esta nota ana\u00adli\u00adsa os impac\u00adtos arre\u00adca\u00adda\u00adt\u00f3\u00adri\u00ados e dis\u00adtri\u00adbu\u00adti\u00advos de dife\u00adren\u00adtes pro\u00adpos\u00adtas de refor\u00adma do Impos\u00adto de Ren\u00adda de Pes\u00adsoa F\u00edsi\u00adca (IRPF), as quais est\u00e3o em voga na pre\u00adsen\u00adte dis\u00adcus\u00ads\u00e3o da segun\u00adda par\u00adte da refor\u00adma tri\u00adbu\u00adt\u00e1\u00adria do atu\u00adal gover\u00adno. As simu\u00adla\u00ad\u00e7\u00f5es pre\u00adsen\u00adtes na nota foram rea\u00adli\u00adza\u00addas a par\u00adtir da com\u00adbi\u00adna\u00ad\u00e7\u00e3o da Pes\u00adqui\u00adsa Naci\u00ado\u00adnal por Amos\u00adtra de [\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[175],"class_list":["post-2409","made_publication","type-made_publication","status-publish","hentry","made_publication_type-policy-notes"],"acf":[],"yoast_head":"\n