This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently combining annual and nationally representative household...

There is no question that the salience of tax reform in Brazil is high. It has become common to point out the country’s low quality of public services and high level of taxes, at least from the view of the country's 'middle class' and poorer income groups. In this context it would be desirable...

This paper proposes a novel assessment of the Kuznets curve for an underdeveloped country engaging in rapid late development. We mobilize new long-run data for Brazil, combining surveys, administrative records, and national accounts statistics, to compute macro-consistent income shares and other...

This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently combining annual and nationally representative household...