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Inequality of income distribution in Brazil: the contribution of pensions and of other components of per capita household income - The paper starts with a discussion of methodological problems that arise when measuring whether a component of total income is progressive or regressive, v.g.,...
Persistent link: https://www.econbiz.de/10004965224
Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary transfers to and from the Brazilian State. Among the transfers from the State are wages of public workers, pensions and social assistance; the transfers to the State are direct taxes....
Persistent link: https://www.econbiz.de/10010330898
Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary transfers to and from the Brazilian State. Among the transfers from the State are wages of public workers, pensions and social assistance; the transfers to the State are direct taxes....
Persistent link: https://www.econbiz.de/10009761856
top incomes concentration, low degree of income tax progressivity and violation of the principles of horizontal and … prescribe to recuperate a tax reform focused on progressivity, a theme that has gained great attention in recent years since …
Persistent link: https://www.econbiz.de/10011516691
top incomes concentration, low degree of income tax progressivity and violation of the principles of horizontal and … prescribe to recuperate a tax reform focused on progressivity, a theme that has gained great attention in recent years since …
Persistent link: https://www.econbiz.de/10011456518
The Brazilian tax system places undue emphasis on indirect taxes - which comprise over 51% of its gross tax burden. The country's insistence on taxes on goods and services (indirect taxes) - to the detriment of taxes on income and property (direct taxes) - undermines the real application of the...
Persistent link: https://www.econbiz.de/10012146787
The Brazilian tax system places undue emphasis on indirect taxes - which comprise over 51% of its gross tax burden. The country's insistence on taxes on goods and services (indirect taxes) - to the detriment of taxes on income and property (direct taxes) - undermines the real application of the...
Persistent link: https://www.econbiz.de/10011999387
This article uses recently released data from the Pesquisa Nacional por Amostra de Domicílios Contínua (PNAD Contínua), Brazilian household survey to calculate changes in inequality as measured by the Gini coefficient from 2016 to 2017. A Shorrocks decomposition by factor components is also...
Persistent link: https://www.econbiz.de/10012146749
Portuguese Abstract: Propõe-se uma metodologia para conciliar as distribuições de rendimentos de todas as fontes dos indivíduos adultos do Censo 2010 e da DIRPF 2010. Aplica-se a metodologia e decompõe-se a desigualdade entre classes, entre regiões e entre grupos formados por atributos das...
Persistent link: https://www.econbiz.de/10013018667
Portuguese Abstract: O objetivo deste estudo é analisar a composição da renda das pessoas 10% ricas do Brasil e sua evolução no período 2006 a 2012 a partir de tabulações de dados da Declaração de Imposto de Renda da Pessoa Física (DIRPF). Os dados originais foram reorganizados de...
Persistent link: https://www.econbiz.de/10012987563