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

Detalhes bibliográficos
Autor(a) principal: Silveira, Fernando Gaiger
Data de Publicação: 2013
Outros Autores: Rezende, Fernando, Afonso, Jose Roberto, Ferreira, Jhonatan
Idioma: eng
Título da fonte: Repositório Institucional da IPEA (RCIpea)
dARK ID: ark:/51990/00130000024xz
Texto Completo: https://repositorio.ipea.gov.br/handle/11058/14947
Resumo: 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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spelling Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazilالعدالة المالية: الآثار التوزيعية للضرائب والإنفاق الإجتماعي في البرازيلEquidad Fiscal: Efectos Distributivos de la Tributación y los Gastos Sociales en BrasilVers une équité fiscale : l’impact de l’imposition et des dépenses sociales sur la répartition des revenusEquidade Fiscal: Impactos Distributivos da Tributação e do Gasto Social no BrasilFiscal Equity: Distributional Impacts of Taxation and Social Spending in BrazilA 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. (…)"Uma análise comportamental dos impactos distributivos da política tributária e do gasto público mostra que o sistema tributário brasileiro tem permanecido muito regressivo e que, em termos de inovação, houve ganhos, inclusive alguns bastante significativos, na progressividade do gasto social. Embora em 2003 a regressividade do sistema tributário tenha sido moderadamente compensada pela progressividade do gasto social, em 2009, com o aumento do gasto social e o aprofundamento de sua progressividade, seus efeitos distributivos superaram o impacto concentrador da arrecadação."(...)1 p.2024-10-03T23:49:21Z2024-10-03T23:49:21Z2013One Pagerinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdfapplication/pdfapplication/pdfhttps://repositorio.ipea.gov.br/handle/11058/14947ark:/51990/00130000024xzInternational Policy Centre for Inclusive GrowthUnited Nations Development ProgrammeLicença total exclusivaO texto e dados desta publicação podem ser reproduzidos desde que as fontes sejam citadas. Reproduções com fins comerciais são proibidas.info:eu-repo/semantics/openAccessSilveira, Fernando GaigerRezende, FernandoAfonso, Jose RobertoFerreira, Jhonatanengreponame:Repositório Institucional da IPEA (RCIpea)instname:Instituto de Pesquisa Econômica Aplicada (IPEA)instacron:IPEA2024-10-04T06:07:58Zoai:repositorio.ipea.gov.br:11058/14947Repositório InstitucionalPUBhttp://repositorio.ipea.gov.br/oai/requestsuporte@ipea.gov.bropendoar:2024-10-04T06:07:58Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)false
dc.title.none.fl_str_mv Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
العدالة المالية: الآثار التوزيعية للضرائب والإنفاق الإجتماعي في البرازيل
Equidad Fiscal: Efectos Distributivos de la Tributación y los Gastos Sociales en Brasil
Vers une équité fiscale : l’impact de l’imposition et des dépenses sociales sur la répartition des revenus
Equidade Fiscal: Impactos Distributivos da Tributação e do Gasto Social no Brasil
title Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
spellingShingle Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
Silveira, Fernando Gaiger
Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
title_short Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
title_full Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
title_fullStr Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
title_full_unstemmed Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
title_sort Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
author Silveira, Fernando Gaiger
author_facet Silveira, Fernando Gaiger
Rezende, Fernando
Afonso, Jose Roberto
Ferreira, Jhonatan
author_role author
author2 Rezende, Fernando
Afonso, Jose Roberto
Ferreira, Jhonatan
author2_role author
author
author
dc.contributor.author.fl_str_mv Silveira, Fernando Gaiger
Rezende, Fernando
Afonso, Jose Roberto
Ferreira, Jhonatan
dc.subject.por.fl_str_mv Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
topic Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
description 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. (…)
publishDate 2013
dc.date.none.fl_str_mv 2013
2024-10-03T23:49:21Z
2024-10-03T23:49:21Z
dc.type.driver.fl_str_mv One Pager
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://repositorio.ipea.gov.br/handle/11058/14947
dc.identifier.dark.fl_str_mv ark:/51990/00130000024xz
url https://repositorio.ipea.gov.br/handle/11058/14947
identifier_str_mv ark:/51990/00130000024xz
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv International Policy Centre for Inclusive Growth
United Nations Development Programme
Licença total exclusiva
info:eu-repo/semantics/openAccess
rights_invalid_str_mv International Policy Centre for Inclusive Growth
United Nations Development Programme
Licença total exclusiva
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/pdf
application/pdf
application/pdf
dc.source.none.fl_str_mv reponame:Repositório Institucional da IPEA (RCIpea)
instname:Instituto de Pesquisa Econômica Aplicada (IPEA)
instacron:IPEA
instname_str Instituto de Pesquisa Econômica Aplicada (IPEA)
instacron_str IPEA
institution IPEA
reponame_str Repositório Institucional da IPEA (RCIpea)
collection Repositório Institucional da IPEA (RCIpea)
repository.name.fl_str_mv Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)
repository.mail.fl_str_mv suporte@ipea.gov.br
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