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...

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....

This article analyzes the income polarization in Brazil for 1981 and 2003. After we explain the differences between polarization and inequality, we calculate the income polarization for Brazil, based on the work of Esteban, Gradin e Ray (1999). The results indicate that the bipolarization...

The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...

This work assesses the possibilities of including distributive considerations into cost-benefit analysis (CBA), it summarizes the favourable and contrary arguments existing in the literature, as well how it can be done. A survey is also carried out on how the topic is treated by agencies and...

The aim of the present paper is to provide empirical support for the hypothesis that Brazilians, especially those situated at the top of the social scale, in a great deal, do not recognize the form of the Brazilian income distribution and its high degree of inequality.

Among the problems presented by Brazilian social security, it may be observed that there are distortions in the criteria and requisites of the simple partition system. The present study is an attempt to evaluate retirement and pension contributions to the inequality of the per capita domiciliay...

This article investigates, by means of the model developed for Young (1990), if the direct, indirect and total tributes in Brazil respect the principle of the equal sacrifice. In all the scenes originated in the present analysis, as much the observed indirect tributes how much the total tributes...

This article investigates, by means of the model developed for Young (1990), if the tributes direct, indirect and total in Brazil respect of the equal sacrifice principle. In all the scenes originated in the present analysis, as much the observed indirect tributes how much the total tributes...

The share of the income inequality explained by the 10% richest members of the Brazilian population is higher than 50%. This percentage is higher in Brazil than what is found for the United States (45%), Germany (44%) and Great Britain (41%). Inequality was measured using an index which is still...