This paper seeks to analyze the tax revenue level and the equity of the Brazilian real estate tax (IPTU) in the city of Rio de Janeiro, showing the main factors for its performance. The first two chapters confirm, based on theory, the necessity of progressiveness in the IPTU taxation system, and...

This study analyzes the distribution of frequency and income share of four direct taxes among Brazilian households - property tax, vehicle tax, personal income tax on labor income, and social contributions - per income and geographical strata, based on the last two Household Budget Surveys of...

This text examines the distributive effects of fiscal policy in Brazil by considering it according to gender and race criteria. Based on the Brazilian Consumer Expenditure Survey (POF) of 2017/2018, we assess how cash transfers, indirect taxes and direct taxes impact income by strata among four...

This study analyzes the distribution of frequency and income share of four direct taxes among Brazilian households – property tax, vehicle tax, personal income tax on labor income, and social contributions – per income and geographical strata, based on the last two Household Budget Surveys...

This text examines the distributive effects of fiscal policy in Brazil by considering it according to gender and race criteria. Based on the Brazilian Consumer Expenditure Survey (POF) of 2017/2018, we assess how cash transfers, indirect taxes and direct taxes impact income by strata among four...