Elite taxation, rent-seeking and income inequality in Brazil

Detalhes bibliográficos
Autor(a) principal: Morgan, Marc
Data de Publicação: 2018
Idioma: eng
Título da fonte: Repositório Institucional da IPEA (RCIpea)
dARK ID: ark:/51990/001300000gmb7
Texto Completo: https://repositorio.ipea.gov.br/handle/11058/15276
Resumo: "Brazil is a notable case of high fiscal income inequality coexisting with a weak regulatory personal income tax. These findings are a clear reflection of the separation of incomes in the country for fiscal purposes. As one moves up in the pre-tax fiscal income distribution, it is the sources of income received that matter most for the individual tax burden (Morgan, 2017). And such a fiscal separation of income can have a positive feedback on pre-tax income inequality. Figure 1 shows the different average effective tax rates applying on different categories of income in Brazil in 2015". (...)
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spelling Elite taxation, rent-seeking and income inequality in BrazilImposition des élites, recherche de rente et inégalités de revenus au BrésilTributação das elites, procura de renda e desigualdade de renda no BrasilElitetaxationrent-seekingincomeinequalityBrazil"Brazil is a notable case of high fiscal income inequality coexisting with a weak regulatory personal income tax. These findings are a clear reflection of the separation of incomes in the country for fiscal purposes. As one moves up in the pre-tax fiscal income distribution, it is the sources of income received that matter most for the individual tax burden (Morgan, 2017). And such a fiscal separation of income can have a positive feedback on pre-tax income inequality. Figure 1 shows the different average effective tax rates applying on different categories of income in Brazil in 2015". (...)"O Brasil é um caso notável de coexistência entre alta desigualdade de renda fiscal e um imposto de renda de pessoa física pouco regulatório. Essas constatações são um claro reflexo da separação das rendas no país, para propósitos fiscais. Quanto mais se ascende na distribuição de renda fiscal pré-tributação, mais relevantes são as fontes de renda recebidas para a carga fiscal individual (MORGAN, 2017). Tal separação de renda pode ter um retorno positivo na desigualdade de renda pré-tributação. A Figura 1 mostra as diferentes alíquotas tributárias que se aplicam a diferentes categorias de renda no Brasil em 2015".1 p.2024-10-03T23:53:43Z2024-10-03T23:53:43Z2018One Pagerinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdfhttps://repositorio.ipea.gov.br/handle/11058/15276ark:/51990/001300000gmb7International 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/openAccessMorgan, Marcengreponame:Repositório Institucional da IPEA (RCIpea)instname:Instituto de Pesquisa Econômica Aplicada (IPEA)instacron:IPEA2024-10-04T06:16:37Zoai:repositorio.ipea.gov.br:11058/15276Repositório InstitucionalPUBhttp://repositorio.ipea.gov.br/oai/requestsuporte@ipea.gov.bropendoar:2024-10-04T06:16:37Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)false
dc.title.none.fl_str_mv Elite taxation, rent-seeking and income inequality in Brazil
Imposition des élites, recherche de rente et inégalités de revenus au Brésil
Tributação das elites, procura de renda e desigualdade de renda no Brasil
title Elite taxation, rent-seeking and income inequality in Brazil
spellingShingle Elite taxation, rent-seeking and income inequality in Brazil
Morgan, Marc
Elite
taxation
rent-seeking
income
inequality
Brazil
title_short Elite taxation, rent-seeking and income inequality in Brazil
title_full Elite taxation, rent-seeking and income inequality in Brazil
title_fullStr Elite taxation, rent-seeking and income inequality in Brazil
title_full_unstemmed Elite taxation, rent-seeking and income inequality in Brazil
title_sort Elite taxation, rent-seeking and income inequality in Brazil
author Morgan, Marc
author_facet Morgan, Marc
author_role author
dc.contributor.author.fl_str_mv Morgan, Marc
dc.subject.por.fl_str_mv Elite
taxation
rent-seeking
income
inequality
Brazil
topic Elite
taxation
rent-seeking
income
inequality
Brazil
description "Brazil is a notable case of high fiscal income inequality coexisting with a weak regulatory personal income tax. These findings are a clear reflection of the separation of incomes in the country for fiscal purposes. As one moves up in the pre-tax fiscal income distribution, it is the sources of income received that matter most for the individual tax burden (Morgan, 2017). And such a fiscal separation of income can have a positive feedback on pre-tax income inequality. Figure 1 shows the different average effective tax rates applying on different categories of income in Brazil in 2015". (...)
publishDate 2018
dc.date.none.fl_str_mv 2018
2024-10-03T23:53:43Z
2024-10-03T23:53:43Z
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/11058/15276
dc.identifier.dark.fl_str_mv ark:/51990/001300000gmb7
url https://repositorio.ipea.gov.br/handle/11058/15276
identifier_str_mv ark:/51990/001300000gmb7
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
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
_version_ 1815173102443692032

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