This text argues for higher Personal Income Tax levels. We show that, for all countries for which tax information is available, Brazil is the one in which Personal Income Tax collection as a percentage of the gross tax burden is the lowest. Personal Income Taxes account for about 6% of the Gross...

The objective of this text is to analyze the changes in inequality of household per capita income distribution in Brazilian states between 2004 and 2006 and estimate how much of the change is due to non-contributory income transfers from the federal government: Programa Bolsa Família (PBF) and...

This text argues that the criteria used to define Bolsa Família benefits and the criteria used to establish coverage targets are inconsistent. While individual concession criteria are that beneficiaries should be paid for two years if they do not suffer large upward income mobility, the...