{"id":2800,"date":"2025-06-13T09:30:22","date_gmt":"2025-06-13T12:30:22","guid":{"rendered":"https:\/\/madeusp.com.br\/?post_type=made_publication&p=2800"},"modified":"2026-08-14T15:52:06","modified_gmt":"2026-08-14T18:52:06","slug":"the-effects-of-progressive-income-tax-reforms-on-gdp-and-employment-narrative-evidence-from-brazil-2","status":"publish","type":"made_publication","link":"https:\/\/madeusp.com.br\/en\/publicacoes\/artigos\/the-effects-of-progressive-income-tax-reforms-on-gdp-and-employment-narrative-evidence-from-brazil-2\/","title":{"rendered":"The effects of progressive income tax reforms on GDP and employment: narrative evidence from Brazil"},"content":{"rendered":"

Este arti\u00adgo inves\u00adti\u00adga o impac\u00adto da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o pro\u00adgres\u00adsi\u00adva da ren\u00adda sobre o PIB, abor\u00addan\u00addo o deba\u00adte de lon\u00adga data sobre se os esfor\u00ad\u00e7os para redu\u00adzir a desi\u00adgual\u00adda\u00adde de ren\u00adda por meio da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o pre\u00adju\u00addi\u00adcam ou impul\u00adsi\u00ado\u00adnam o desem\u00adpe\u00adnho econ\u00f4\u00admi\u00adco. Uti\u00adli\u00adzan\u00addo um novo con\u00adjun\u00adto de dados de refor\u00admas do impos\u00adto de ren\u00adda no Bra\u00adsil iden\u00adti\u00adfi\u00adca\u00addas de for\u00adma nar\u00adra\u00adti\u00adva entre 1947 e 2020, desen\u00advol\u00advi\u00addo por Schi\u00ado\u00adzer et al. (2022), apli\u00adca\u00admos pro\u00adje\u00ad\u00e7\u00f5es locais para esti\u00admar fun\u00ad\u00e7\u00f5es impul\u00adso res\u00adpos\u00adta. Nos\u00adsos resul\u00adta\u00addos indi\u00adcam que refor\u00admas tri\u00adbu\u00adt\u00e1\u00adri\u00adas pro\u00adgres\u00adsi\u00advas t\u00eam um impac\u00adto posi\u00adti\u00advo e esta\u00adtis\u00adti\u00adca\u00admen\u00adte sig\u00adni\u00adfi\u00adca\u00adti\u00advo no PIB no cur\u00adto pra\u00adzo, com aumen\u00adtos de 2,2% no ano da refor\u00adma e 3,8% no ano seguin\u00adte, enquan\u00adto medi\u00addas regres\u00adsi\u00advas n\u00e3o apre\u00adsen\u00adtam efei\u00adto sig\u00adni\u00adfi\u00adca\u00adti\u00advo. Da mes\u00adma for\u00adma, o empre\u00adgo (n\u00fame\u00adro de tra\u00adba\u00adlha\u00addo\u00adres) res\u00adpon\u00adde posi\u00adti\u00adva\u00admen\u00adte \u00e0s medi\u00addas pro\u00adgres\u00adsi\u00advas, com um efei\u00adto esti\u00adma\u00addo de 3,8% no segun\u00addo ano ap\u00f3s o cho\u00adque. Ao desa\u00adgre\u00adgar as refor\u00admas do impos\u00adto de ren\u00adda pes\u00adso\u00adal de acor\u00addo com sua pro\u00adgres\u00adsi\u00advi\u00adda\u00adde, ofe\u00adre\u00adce\u00admos uma com\u00adpre\u00aden\u00ads\u00e3o mais deta\u00adlha\u00adda de seus dis\u00adtin\u00adtos efei\u00adtos macro\u00ade\u00adcon\u00f4\u00admi\u00adcos e con\u00adtri\u00adbu\u00ed\u00admos para a lite\u00adra\u00adtu\u00adra sobre os impac\u00adtos dife\u00adren\u00adci\u00adais de impos\u00adtos dire\u00adtos ver\u00adsus<\/i> indi\u00adre\u00adtos. As impli\u00adca\u00ad\u00e7\u00f5es des\u00adses acha\u00addos res\u00adsal\u00adtam o poten\u00adci\u00adal da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o pro\u00adgres\u00adsi\u00adva para pro\u00admo\u00adver um cres\u00adci\u00admen\u00adto econ\u00f4\u00admi\u00adco equi\u00adta\u00adti\u00advo e sustentado.<\/p>\n","protected":false},"excerpt":{"rendered":"

Este arti\u00adgo inves\u00adti\u00adga o impac\u00adto da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o pro\u00adgres\u00adsi\u00adva da ren\u00adda sobre o PIB, abor\u00addan\u00addo o deba\u00adte de lon\u00adga data sobre se os esfor\u00ad\u00e7os para redu\u00adzir a desi\u00adgual\u00adda\u00adde de ren\u00adda por meio da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o pre\u00adju\u00addi\u00adcam ou impul\u00adsi\u00ado\u00adnam o desem\u00adpe\u00adnho econ\u00f4\u00admi\u00adco. Uti\u00adli\u00adzan\u00addo um novo con\u00adjun\u00adto de dados de refor\u00admas do impos\u00adto de ren\u00adda no Bra\u00adsil iden\u00adti\u00adfi\u00adca\u00addas de [\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[7],"class_list":["post-2800","made_publication","type-made_publication","status-publish","hentry","made_publication_type-working-papers"],"acf":[],"yoast_head":"\nThe effects of progressive income tax reforms on GDP and employment: narrative evidence from Brazil — 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\/publicacoes\/artigos\/the-effects-of-progressive-income-tax-reforms-on-gdp-and-employment-narrative-evidence-from-brazil-2\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script 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