Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/240839 
Year of Publication: 
2021
Series/Report no.: 
Texto para Discussão No. 2645
Publisher: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Abstract (Translated): 
This study analyzes the distribution of frequency and income share of four direct taxes among Brazilian households - property tax, vehicle tax, personal income tax on labor income, and social contributions - per income and geographical strata, based on the last two Household Budget Surveys of 2008-2009 and 2017-2018. The study found that property tax and labor income tax are progressive up to the 1% richest, which starts to decrease their ratio on household income. Vehicle tax and social contributions are regressive, mainly due to the recent increase of vehicles ownership among the poorer and the ceiling of the general social contributions among income above six minimum wages, respectively. Finally, this study makes some proposes to the tax reform to enhance progressivity.
Subjects: 
direct taxes
property tax
vehicle tax
personal income tax
social contribution
household budget survey
tax progressivity
JEL: 
H33
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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