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Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil

Author

Listed:
  • Fernando Gaiger Silveira

    (IPC-IG)

  • Fernando Rezende

    (IPC-IG)

  • Jose Roberto Afonso

    (IPC-IG)

  • Jhonatan Ferreira

    (IPC-IG)

Abstract

A behavioural analysis of the distributional impacts of tax policy and public spending shows that the Brazilian tax system has remained quite regressive, and, as an innovation, there have been gains, some quite significant, in the progressivity of social spending. While, in 2003, the progressivity of social spending moderately compensated for the regressivity of the tax system, in 2009, with the increase in social spending and the deepening of its progressivity, its distributional effects have overcome the concentrating impact of collection. (?)
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Suggested Citation

  • Fernando Gaiger Silveira & Fernando Rezende & Jose Roberto Afonso & Jhonatan Ferreira, 2015. "Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil," One Pager Arabic 221, International Policy Centre for Inclusive Growth.
    • Handle: RePEc:ipc:oparab:221
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    Citations

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    Cited by:

    1. Marcelo Neri & Rozane Siqueira & José Ricardo Nogueira & Manuel Osorio, 2018. "Fiscal redistribution in Brazil: Dynamic microsimulation, 2003-15," WIDER Working Paper Series wp-2018-136, World Institute for Development Economic Research (UNU-WIDER).
    2. Oliver, Xisco & Encabo, Isabel & Padilha, Giovanni & Piccoli, Luca, 2022. "Reducing the regressivity of indirect taxation in Brazil through a personalized value-added tax," Journal of Policy Modeling, Elsevier, vol. 44(5), pages 903-919.
    3. Marcelo Neri & Rozane Siqueira & José Nogueira & Manuel Osorio, 2018. "Fiscal redistribution in Brazil: Dynamic microsimulation, 2003–15," WIDER Working Paper Series 136, World Institute for Development Economic Research (UNU-WIDER).
    4. José Roberto Afonso & Eliane Cristina Araújo, 2014. "Institutions for Macro Stability in Brazil: Inflation Targets and Fiscal Responsibility," Global Development Institute Working Paper Series iriba_wp07, GDI, The University of Manchester.
    5. Carlos Renato De Melo Castro & Maria Eduarda Tannuri-Pianto, 2018. "Educação Superior Pública No Brasil: Custos, Benefícios E Efeitos Distributivos," Anais do XLIV Encontro Nacional de Economia [Proceedings of the 44th Brazilian Economics Meeting] 64, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    6. Laura Carvalho & Fernando Rugitsky, 2015. "Growth and distribution in Brazil the 21st century: revisiting the wage-led versus profit-led debate," Working Papers, Department of Economics 2015_25, University of São Paulo (FEA-USP).
    7. Gómez Sabaini, Juan Carlos & Morán, Dalmiro, 2014. "Tax policy in Latin America: Assessment and guidelines for a second generation of reforms," Macroeconomía del Desarrollo 36806, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    8. Lara Ibarra,Gabriel & Rubião,Rafael Macedo & Simoes Fleury,Eduardo, 2021. "Indirect Tax Incidence in Brazil : Assessing the Distributional Effects of Potential Tax Reforms," Policy Research Working Paper Series 9891, The World Bank.
    9. Afonso, José Roberto & Araújo, Eliane Cristina & Fajardo, Bernardo Guelber, 2016. "The role of fiscal and monetary policies in the Brazilian economy: Understanding recent institutional reforms and economic changes," The Quarterly Review of Economics and Finance, Elsevier, vol. 62(C), pages 41-55.

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