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The Impact of Brazil´s Tax-Benefit System on Inequality and Poverty

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Author Info
Herwig Immervoll () (European Centre for Social Welfare Policy and Research, Vienna and OECD, Paris)
Horacio Levy () (Universitat Autònoma de Barcelona)
José Ricardo Nogueira () (Universidade Federal de Pernambuco, Recife)
Cathal O´Donoghue () (National University of Ireland and IZA, Bonn)
Rozane Bezerra de Siqueira () (Universidade Federal de Pernambuco)

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Abstract

The Brazilian government raises an amount of taxes that represents 35% of GDP and spends more than two-thirds of this on social programmes. These shares are in pair with the OECD averages and well in excess of Latin America averages. However, while the tax-benefit system in OECD countries notably reduces market inequality, in Brazil the government has not been able to significantly alleviate inequality and poverty. This paper investigates the impact of the government budget, particularly taxes and cash transfers, on income distribution in Brazil, and evaluates its efficiency and effectiveness in reducing inequality and poverty. The analysis also illustrates how microsimulation is a useful and powerful method for evaluating the impact of policy on income distribution.

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Publisher Info
Paper provided by Ibero-America Institute for Economic Research in its series Ibero America Institute for Econ. Research (IAI) Discussion Papers with number 117.

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Length: 23 pages
Date of creation: 21 Oct 2005
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Handle: RePEc:got:iaidps:117

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Find related papers by JEL classification:
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Microeconomic Data

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Podder, Nripesh, 1993. "The Disaggregation of the Gini Coefficient by Factor Components and Its Applications to Australia," Review of Income and Wealth, Blackwell Publishing, vol. 39(1), pages 51-61, March.
  2. Rozane Bezerra de Siqueira & José Ricardo Nogueira & Cathal O'Donoghue, 2003. "Simulating Brazil Tax-Benefit System Using Brahms, the Brazilian Household Microsimulation Model," Anais do XXXI Encontro Nacional de Economia [Proceedings of the 31th Brazilian Economics Meeting] b50, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics]. [Downloadable!]
  3. Rozane Bezerra de Siqueira & José Ricardo Nogueira & Evaldo Santana de Souza, 2001. "A Incidência Final dos Impostos Indiretos no Brasil: Efeitos da Tributação de Insumos," Revista Brasileira de Economia, Graduate School of Economics, Getulio Vargas Foundation (Brazil), vol. 55(4), April.
  4. Rodolfo Hoffmann, 2003. "Inequality in Brazil: The Contribution of Pensions," Revista Brasileira de Economia, Graduate School of Economics, Getulio Vargas Foundation (Brazil), vol. 57(4), April. [Downloadable!]
  5. Creedy, J., 1997. "Evaluating Income Tax Changes and the Choice of Income Measures," Department of Economics - Working Papers Series 577, The University of Melbourne.
  6. Atkinson, Tony, et al, 2002. "Microsimulation of Social Policy in the European Union: Case Study of a European Minimum Pension," Economica, London School of Economics and Political Science, vol. 69(274), pages 229-43, May. [Downloadable!] (restricted)
  7. Chu, K.-y. & Davoodi, H. & Gupta, S., 2000. "Income Distribution and Tax, and Government Social Spending Policies in Developing Countries," Research Paper 214, World Institute for Development Economics Research.
  8. David Piachaud & Holly Sutherland, 2000. "How Effective is the British Government's Attempt to Reduce Child Poverty?," Innocenti Working Papers inwopa00/6, UNICEF Innocenti Research Centre. [Downloadable!]
  9. Buhmann, Brigitte, et al, 1988. "Equivalence Scales, Well-Being, Inequality, and Poverty: Sensitivity Estimates across Ten Countries Using the Luxembourg Income Study (LIS) Database," Review of Income and Wealth, Blackwell Publishing, vol. 34(2), pages 115-42, June.
  10. Immervoll H & O'donoghue C & Sutherland H, 1999. "An Introduction To EUROMOD," EUROMOD Working Papers EM0/99, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  11. repec:cep:sticas:038 is not listed on IDEAS
  12. Atkinson, A.B. & Bourguignon, F., 1990. "Tax-Benefit Models for Developing Countries: Lessons from Developed Countries," DELTA Working Papers 90-15, DELTA (Ecole normale supérieure).
  13. O'donoghue C & Baldini M & Mantovani D, 2004. "Modelling The Redistributive Impact Of Indirect Taxes In Europe: An Application Of EUROMOD," EUROMOD Working Papers EM7/01, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
  14. Ernesto Schiefelbein, 1997. "School-related Economic Incentives in Latin America: Reducing Drop-Out and Repetition and Combating Child Labour," Innocenti Occasional Papers, Child Rights Series iopcrs97/5, UNICEF Innocenti Research Centre. [Downloadable!]
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Cited by:
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  1. Gerhard Glomm & Juergen Jung & Chung Tran, 2006. "Macroeconomic Implications of Early Retirement in the Public Sector: The Case of Brazil," Caepr Working Papers 2006-008, Center for Applied Economics and Policy Research, Economics Department, Indiana University Bloomington. [Downloadable!]
  2. Horacio Levy & José Ricardo Nogueira & Rozane Bezerra de Siqueira & Herwig Immervoll & Cathal O’Donoghue, 2008. "Simulating the impact of inflation on the progressivity of personal income tax in Brazil," LATINMOD Working Papers Series 2008-01, Tecnológico de Monterrey, Campus Ciudad de México. [Downloadable!]
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