IDEAS home Printed from https://ideas.repec.org/a/ekm/repojs/v43y2023i1p236-255id2394.html
   My bibliography  Save this article

Spending yes, progressivity no: the barriers to redistribution in Brazil

Author

Listed:
  • Fernanda Cimini
  • Laura Rocha

Abstract

This article investigates the trajectory of the debate on redistribution andtaxation after redemocratization in Brazil, identifying factors potentially favorable toprogressive reforms, as well as obstacles to their implementation. Specifically, it aims tounderstand the resilience of an unfair tax system in one of the most unequal democraciesin the world. Following a literature review, some exploratory hypotheses are proposed andanalyzed in a preliminary and indirect way through the identification of elements relatedto inequality and taxation in the political platforms of Brazilian Presidents, from Collor toBolsonaro. JEL Classification: H2; O15; P00.

Suggested Citation

  • Fernanda Cimini & Laura Rocha, 2023. "Spending yes, progressivity no: the barriers to redistribution in Brazil," Brazilian Journal of Political Economy, Center of Political Economy, vol. 43(1), pages 236-255.
    • Handle: RePEc:ekm:repojs:v:43:y:2023:i:1:p:236-255:id:2394
    as

    Download full text from publisher

    File URL: https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/2394/2331
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Inequality; taxation; progressivity; tax reform; democracy;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration
    • P00 - Political Economy and Comparative Economic Systems - - General - - - General

    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:43:y:2023:i:1:p:236-255:id:2394. 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: Brazilian Journal of Political Economy (Brazil) (email available below). General contact details of provider: https://centrodeeconomiapolitica.org/repojs/index.php/journal/ .

    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.