IDEAS home Printed from https://ideas.repec.org/a/ekm/repojs/v39y2019i2id95306.html

The Brazilian constitutional paradox: social rights cum regressive taxation

Author

Listed:
  • Pedro Fandiño

    (Doutorando no Programa de Pós-Graduação em Políticas Públicas, Estratégias e Desenvolvimento da Universidade Federal do Rio de Janeiro – PPED-UFRJ, Rio de Janeiro/RJ, Brasil.)

  • Celia Lessa Kerstenetzky

    (Professora Titular do Instituto de Economia da Universidade Federal do Rio de Janeiro – IE/UFRJ, Rio de Janeiro/RJ, Brasil.)

Abstract

This essay reviews the Brazilian Constitutional paradox, the combination of expansion of social rights cum regressive taxation, by tracing it back to the Constitution-making process. This process shows the regressive feature of the Brazilian tax system, which originates in the so-called 1988 Citizen Constitution, not to derive from the absence of a thorough, technically consistent, proposal of progressive taxation. This reinforces the cogency of the political hypothesis: “social expenditure, no problem, provided the taxation is not progressive”. JEL Classification: P16; H29.

Suggested Citation

  • Pedro Fandiño & Celia Lessa Kerstenetzky, 2019. "The Brazilian constitutional paradox: social rights cum regressive taxation," Brazilian Journal of Political Economy, Center of Political Economy, vol. 39(2), pages 306-327, April.
    • Handle: RePEc:ekm:repojs:v:39:y:2019:i:2:id:95306
    DOI: 10.1590/0101-31572019-2914
    as

    Download full text from publisher

    File URL: https://periodicos.fgv.br/bjpe/article/view/95306
    File Function: Abstract page
    Download Restriction: no
    File URL: https://periodicos.fgv.br/bjpe/article/download/95306/88772
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.1590/0101-31572019-2914?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;

    JEL classification:

    • P16 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Capitalist Institutions; Welfare State
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ekm:repojs:v:39:y:2019:i:2:id:95306. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cecília Heise (email available below). General contact details of provider: https://periodicos.fgv.br/bjpe .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.