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Taxation and distribution of income in Brazil: new evidence from personal income tax data


  • Sérgio Wulff Gobetti

    () (IPC-IG)

  • Rodrigo Octávio Orair

    () (IPC-IG)


"Brazil is one of the countries that, due to a lack of sufficient fiscal transparency, were excluded from the study by economists Anthony Atkinson and Thomas Piketty (2010) which provides a global perspective of the distribution of top incomes using tax data. Fortunately, in 2015 the Department of Federal Revenue of Brazil (RFB) made available to the public more detailed information regarding income tax declarations, making it possible, for example, to identify the Brazilians in the top 0.05 per cent of the income distribution?approximately 71,000 people who earned, on average, BRL4.1 million (EUR1.5 million) in 2013.." (?)

Suggested Citation

  • Sérgio Wulff Gobetti & Rodrigo Octávio Orair, 2015. "Taxation and distribution of income in Brazil: new evidence from personal income tax data," One Pager 312, International Policy Centre for Inclusive Growth.
  • Handle: RePEc:ipc:opager:312

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    References listed on IDEAS

    1. Atkinson, A. B. & Piketty, Thomas (ed.), 2010. "Top Incomes: A Global Perspective," OUP Catalogue, Oxford University Press, number 9780199286898.
    2. Anthony Atkinson & Thomas Piketty, 2010. "Top Incomes : A Global Perspective," Post-Print halshs-00754875, HAL.
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    Cited by:

    1. Pedro Herculano Guimarães Ferreira de Souza & Marcelo Medeiros, 2017. "The concentration of income at the top in Brazil, 2006-2014," Working Papers 163, International Policy Centre for Inclusive Growth.
    2. Gwaindepi, Abel, 2019. "Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980," Lund Papers in Economic History 209, Lund University, Department of Economic History.
    3. Marc Morgan, 2018. "Income inequality, growth and elite taxation in Brazil: new evidence combining survey and fiscal data, 2001?2015," Working Papers 165, International Policy Centre for Inclusive Growth.

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    taxation; distribution; Brazil; tax; data;

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