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....

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...

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 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...

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...

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....

Potuguese Abstract: Avalia-se em que medida a tendência da desigualdade na distribuição de rendimentos totais entre os adultos no Brasil de 2006 a 2012 é afetada pelas medidas de desigualdade utilizadas, fontes de dados, definição de estratos e variáveis de ordenamento nas tabulações...

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...