Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/173791 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
Working Paper No. 136
Verlag: 
International Policy Centre for Inclusive Growth (IPC-IG), Brasilia
Zusammenfassung: 
This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax exemption of dividends for shareholders, a benefit that is very rarely seen in developed countries. We propose a return to a progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014).
Schlagwörter: 
Income tax
Tax progressivity
Tax reform
Income distribution
Tax data
JEL: 
H24
N46
E62
Dokumentart: 
Working Paper

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