Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model
Autor(a) principal: | |
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Data de Publicação: | 2006 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Economia Aplicada |
Texto Completo: | https://www.revistas.usp.br/ecoa/article/view/904 |
Resumo: | Despite raising an amount of taxes that represents nearly 37% of the countrys GDP and spending over half of this revenue on social programmes, the Brazilian government has not been able to significantly alleviate inequality and poverty. A number of studies have shown evidence that, to a great extent, this situation is due to the inadequate targeting of public expenditures. The distributive impact of the financing of these expenditures, however, has received less attention. This paper investigates the combined impact of taxes and government cash transfers on the distribution of income among Brazilian households and compares Brazils redistributive performance with that of some countries with a similar tax burden. |
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Economia Aplicada |
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Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation modeltributosbenefícios sociaismicrossimulaçãoredistribuiçãodesigualdadepobrezataxessocials benefitsmicrosimulationredistributioninequalitypovertyDespite raising an amount of taxes that represents nearly 37% of the countrys GDP and spending over half of this revenue on social programmes, the Brazilian government has not been able to significantly alleviate inequality and poverty. A number of studies have shown evidence that, to a great extent, this situation is due to the inadequate targeting of public expenditures. The distributive impact of the financing of these expenditures, however, has received less attention. This paper investigates the combined impact of taxes and government cash transfers on the distribution of income among Brazilian households and compares Brazils redistributive performance with that of some countries with a similar tax burden.Apesar de arrecadar um montante de tributos equivalente a cerca de 37% do PIB e gastar mais da metade desta receita em programas sociais, o governo brasileiro não tem sido capaz de aliviar significativamente o problema da desigualdade e da pobreza. Alguns estudos têm mostrado evidência de que esta situação é, em grande parte, devida à inadequada focalização dos gastos públicos. Entretanto, o impacto distributivo do financiamento desses gastos tem recebido menos atenção. O presente trabalho investiga o impacto conjunto dos tributos e transferências monetárias governamentais sobre a distribuição de renda entre os domicílios brasileiros e compara o Brasil com alguns outros países com carga tributária semelhante.Universidade de São Paulo, FEA-RP/USP2006-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/ecoa/article/view/90410.1590/S1413-80502006000200004Economia Aplicada; Vol. 10 No. 2 (2006); 203-223Economia Aplicada; Vol. 10 Núm. 2 (2006); 203-223Economia Aplicada; v. 10 n. 2 (2006); 203-2231980-53301413-8050reponame:Economia Aplicadainstname:Universidade de São Paulo (USP)instacron:USPenghttps://www.revistas.usp.br/ecoa/article/view/904/916Copyright (c) 2015 Economia Aplicadainfo:eu-repo/semantics/openAccessImmervoll, HerwigLevy, HorácioNogueira, José RicardoODonoghue, CathalSiqueira, Rozane Bezerra de2012-04-24T15:08:41Zoai:revistas.usp.br:article/904Revistahttps://www.revistas.usp.br/ecoaPUBhttps://www.revistas.usp.br/ecoa/oai||revecap@usp.br1980-53301413-8050opendoar:2023-09-13T12:16:48.571593Economia Aplicada - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model |
title |
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model |
spellingShingle |
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model Immervoll, Herwig tributos benefícios sociais microssimulação redistribuição desigualdade pobreza taxes socials benefits microsimulation redistribution inequality poverty |
title_short |
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model |
title_full |
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model |
title_fullStr |
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model |
title_full_unstemmed |
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model |
title_sort |
Simulating Brazils tax-benefit system using Brahms, the Brazilian household microsimulation model |
author |
Immervoll, Herwig |
author_facet |
Immervoll, Herwig Levy, Horácio Nogueira, José Ricardo ODonoghue, Cathal Siqueira, Rozane Bezerra de |
author_role |
author |
author2 |
Levy, Horácio Nogueira, José Ricardo ODonoghue, Cathal Siqueira, Rozane Bezerra de |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Immervoll, Herwig Levy, Horácio Nogueira, José Ricardo ODonoghue, Cathal Siqueira, Rozane Bezerra de |
dc.subject.por.fl_str_mv |
tributos benefícios sociais microssimulação redistribuição desigualdade pobreza taxes socials benefits microsimulation redistribution inequality poverty |
topic |
tributos benefícios sociais microssimulação redistribuição desigualdade pobreza taxes socials benefits microsimulation redistribution inequality poverty |
description |
Despite raising an amount of taxes that represents nearly 37% of the countrys GDP and spending over half of this revenue on social programmes, the Brazilian government has not been able to significantly alleviate inequality and poverty. A number of studies have shown evidence that, to a great extent, this situation is due to the inadequate targeting of public expenditures. The distributive impact of the financing of these expenditures, however, has received less attention. This paper investigates the combined impact of taxes and government cash transfers on the distribution of income among Brazilian households and compares Brazils redistributive performance with that of some countries with a similar tax burden. |
publishDate |
2006 |
dc.date.none.fl_str_mv |
2006-06-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/ecoa/article/view/904 10.1590/S1413-80502006000200004 |
url |
https://www.revistas.usp.br/ecoa/article/view/904 |
identifier_str_mv |
10.1590/S1413-80502006000200004 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/ecoa/article/view/904/916 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Economia Aplicada info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Economia Aplicada |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo, FEA-RP/USP |
publisher.none.fl_str_mv |
Universidade de São Paulo, FEA-RP/USP |
dc.source.none.fl_str_mv |
Economia Aplicada; Vol. 10 No. 2 (2006); 203-223 Economia Aplicada; Vol. 10 Núm. 2 (2006); 203-223 Economia Aplicada; v. 10 n. 2 (2006); 203-223 1980-5330 1413-8050 reponame:Economia Aplicada instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Economia Aplicada |
collection |
Economia Aplicada |
repository.name.fl_str_mv |
Economia Aplicada - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
||revecap@usp.br |
_version_ |
1800221694005084160 |