Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/240839 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
Texto para Discussão No. 2645
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
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.
Schlagwörter: 
direct taxes
property tax
vehicle tax
personal income tax
social contribution
household budget survey
tax progressivity
JEL: 
H33
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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