Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/331431 
Year of Publication: 
2025
Series/Report no.: 
Texto para Discussão No. 3155
Publisher: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Abstract (Translated): 
This article discusses the redistributive role of fiscal policy in Brazil by analyzing the impact of in-kind benefits (public spending on health and education) on household income. Using a methodology that utilizes data from the Household Budget Survey (Pesquisa de Orçamentos Familiares - POF), the National Health Survey (Pesquisa Nacional de Saúde - PNS), and administrative records, the distribution of these benefits is analyzed across different income strata and demographic groups, focusing on racial and gender inequality. The results show that these expenditures fall particularly heavily on the poorest 10% and families headed by Black women. The decomposition of the Gini coefficient and the Hoffmann progressivity index reinforce this point, demonstrating that these transfers have a pro-Black and pro-poor nature. The Theil L index reveals that, although the impact of these in-kind benefits reduces overall income inequality, there is little change in the component attributed to inequality between groups.
Subjects: 
race and gender inequalities
fiscal policy
in-kind benefits
welfare policies
JEL: 
I14
I24
I38
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Working Paper

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