of the increasing inequality and the maturation of the theory of optimal taxation. This review indicates that both the …

of the increasing inequality and the maturation of the theory of optimal taxation. This review indicates that both the …

Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary … the State contributes directly and to a large share of inequality. Factors associated to work in the public sector - wages … progressive. Redistributive mechanisms that could revert this inequality, such as taxes and social assistance, are very …

We examine how inequality measures, data sources, income brackets, ranking variables of tabulated tax data …, underestimation of incomes in the bottom of the distribution and the methodology used to correct inequality affects the trends of … inequality in total income among adults in Brazil between 2006 and 2012. The existing evidence corroborates the hypothesis that …

calculating indicators of impact on poverty and inequality. The joint elaboration of the two analyses would guarantee the …

The share of the income inequality explained by the 10% richest members of the Brazilian population is higher than 50 …%). Inequality was measured using an index which is still not much used in the socioeconomic literature, the J-divergence. It can be … corresponding sample estimates can be easily decomposed as the sum of the individual contributions to the total inequality. Publicly …

Declarations (DIRPF), to estimate the level of inequality resulting from changes to personal income tax legislation. The key …

We examine how inequality measures, data sources, income brackets, ranking variables of tabulated tax data …, underestimation of incomes in the bottom of the distribution and the methodology used to correct inequality affects the trends of … inequality in total income among adults in Brazil between 2006 and 2012. The existing evidence corroborates the hypothesis that …