Portuguese Abstract: Nos últimos vinte anos, o Brasil viveu um período de contínua queda da desigualdade, especialmente relacionada aos rendimentos do trabalho. Pretendemos compreender como esse movimento se relaciona a uma dimensão pouco mobilizada no debate sobre o tema: a estrutura...

This paper aims to subsidize the current debate on tax reform, showing how the theoretical assumptions that supported the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence of the increasing inequality and the maturation of the...

This paper aims to subsidize the current debate on tax reform, showing how the theoretical assumptions that supported the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence of the increasing inequality and the maturation of the...

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....