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Tax burden, government expenditures and income distribution in Brazil

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  • Baer, Werner
  • Galvão Jr., Antonio Fialho
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    Abstract

    This article attempts to explain the seeming paradox of a country with a high tax burden and a continually concentrated distribution of income. By means of a structural quantile regression model we analyze the distributional impact of government expenditures on the Gini index, and it is shown that Brazil's redistribution expenditures has a relatively smaller impact for low quantiles of the conditional distribution of income inequality. It is also noted that both the country's tax and expenditure structure are, in part, responsible for the country's continuous concentration of income.

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    Bibliographic Info

    Article provided by Elsevier in its journal The Quarterly Review of Economics and Finance.

    Volume (Year): 48 (2008)
    Issue (Month): 2 (May)
    Pages: 345-358

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    Handle: RePEc:eee:quaeco:v:48:y:2008:i:2:p:345-358

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    Web page: http://www.elsevier.com/locate/inca/620167

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    1. Alberto Abadie & Joshua Angrist & Guido Imbens, 1999. "Instrumental Variables Estimates of the Effect of Subsidized Training on the Quantiles of Trainee Earnings," Working papers 99-16, Massachusetts Institute of Technology (MIT), Department of Economics.
    2. Ma, Lingjie & Koenker, Roger, 2006. "Quantile regression methods for recursive structural equation models," Journal of Econometrics, Elsevier, vol. 134(2), pages 471-506, October.
    3. Andrew Chesher, 2003. "Identification in Nonseparable Models," Econometrica, Econometric Society, vol. 71(5), pages 1405-1441, 09.
    4. Koenker,Roger, 2005. "Quantile Regression," Cambridge Books, Cambridge University Press, number 9780521845731, April.
    5. Amemiya, Takeshi, 1982. "Two Stage Least Absolute Deviations Estimators," Econometrica, Econometric Society, vol. 50(3), pages 689-711, May.
    6. Benedict J. Clements, 1997. "Income Distribution and Social Expenditure in Brazil," IMF Working Papers 97/120, International Monetary Fund.
    7. International Monetary Fund, 2003. "Income Inequality and Redistributive Government Spending," IMF Working Papers 03/14, International Monetary Fund.
    8. Rodolfo Hoffmann, 2003. "Inequality in Brazil: The Contribution of Pensions," Revista Brasileira de Economia, FGV/EPGE Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil), vol. 57(4), pages 755-773, October.
    9. Edmund Amann & Werner Baer, 2006. "Economic Orthodoxy Versus Social Development? The Dilemmas Facing Brazil's Labour Government," Oxford Development Studies, Taylor & Francis Journals, vol. 34(2), pages 219-241.
    10. Koenker, Roger W & Bassett, Gilbert, Jr, 1978. "Regression Quantiles," Econometrica, Econometric Society, vol. 46(1), pages 33-50, January.
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    Cited by:
    1. Goñi, Edwin & Humberto López, J. & Servén, Luis, 2011. "Fiscal Redistribution and Income Inequality in Latin America," World Development, Elsevier, vol. 39(9), pages 1558-1569, September.
    2. Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson, 2012. "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," Hacienda Pública Española, IEF, vol. 200(1), pages 95-130, March.

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