This paper assesses causes and consequences of fiscal redistribution in Brazil. The framework proposed allows … attempt to gauge actual fiscal policy redistribution changes over time in Brazil. The study develops an empirical methodology … income (4.91 per cent). The results suggest that official cash transfers accelerated the growth of social welfare while …

century. For this purpose, we compute the marginal effects of the cash transfers, taxes, and in-kind benefits on inequality … using the Lerman-Yitzhaki progressivity index. Our main results are: i) the Brazilian tax system as a whole remains … regressive, with heavily regressive indirect taxes and slightly progressive direct taxes; however, ii) the expansion of social …

This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the …

The last decade has seen a sharp increase in interest in the possible existence of a Paradox of Redistribution (PoR …) whereby narrow targeting of social transfers aimed at increasing their redistributive (poverty) impact has the perverse effect … that FR decreased since 1995. While we find strong support for a PoR for social insurance transfers (dominated by pension …

FR are decomposed into differences in the magnitude (fiscal effort) and progressivity (fiscal progressivity) of transfers …. Progressivity is further decomposed into differences in the distribution of transfers across income groups (targeting performance …This paper embeds analysis of fiscal redistribution (FR) within the standard social welfare framework. Differences in …