This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently … combining annual and nationally representative household survey data with detailed information on income tax declarations …

income measures (such as after-tax income) in both 1999 and 2005. The median household's economic well-being was lower in …

We use the Levy Institute Measure of Economic Well-being (LIMEW), the most comprehensive income measure available to … represents the first international comparison based on LIMEW, which differs from the standard measure of gross money income (MI …) in that it includes noncash government transfers, public consumption, income from wealth, and household production, and …