Uma análise da carga tributária bruta e das transferências de assistência e previdência no Brasil, no período 1995-2009: Evolução, composição e suas relações com a regressividade e a distribuição de renda
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Media type:
E-Book;
Report
Title:
Uma análise da carga tributária bruta e das transferências de assistência e previdência no Brasil, no período 1995-2009: Evolução, composição e suas relações com a regressividade e a distribuição de renda
Contributor:
Ribeiro, Márcio Bruno
[Author]
imprint:
Brasília: Instituto de Pesquisa Econômica Aplicada (IPEA), 2010
Footnote:
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Description:
This article analyses the evolution and the composition of gross aggregate tax burden and government transfers in Brazil and their relationships with equity and income distribution for the period 1995-2008. Along this period, gross aggregate tax burden grew considerably motivated by the different economic scenarios and policies. According to the empirical evidences from the literature, the growth in the aggregate tax burden increased the regressiveness of the tax system. On the other hand, it also allowed the growth of government transfers, which are possibly related to the improvement of income distribution in Brazil along the recent period. We also examine the evolution and the composition of gross aggregate tax burden and the government transfers in the first half of 2009, after the extension of the 2008 international financial crisis through the Brazilian economy.