Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/285395 
Year of Publication: 
2024
Series/Report no.: 
Texto para Discussão No. 2956
Publisher: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Abstract (Translated): 
This text examines the distributive effects of fiscal policy in Brazil by considering it according to gender and race criteria. Based on the Brazilian Consumer Expenditure Survey (POF) of 2017/2018, we assess how cash transfers, indirect taxes and direct taxes impact income by strata among four groups: white men, white women, black men and black women. In addition, we disaggregate income distribution to consider the top 1% of earners separately. Our findings indicate that the black population is relatively more penalized by the Brazilian tax system. It stems from the relative predominance of indirect taxation and its regressivity. Conversely, direct taxation is progressive and affects men and the white population proportionally more. However, as it represents a reduced share of total tax revenues, it is not capable of mitigating indirect taxation effects. Regarding cash transfers, we observe a pro-poor, pro-women, and pro-black effect. Finally, the analysis of the top 1% indicates a falling progressivity of direct taxation among white men, which does not occur among black men. This result might arise from the nature of the top income appropriated by the categories: while black men tend to rely mainly on labour income, white men are more prone to receive capital income.
Subjects: 
fiscal redistribution
tax progressivity
cash transfers
race and gender inequalities
JEL: 
D31
H22
J1
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Working Paper

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