Taxation and distribution of income in Brazil: new evidence from personal income tax data
ABSTRACT able This paper presents a critical analysis of income and profit taxes in Brazil, arguing that measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes. An examination of tax data reveals a high degree of top income conce...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Editora 34
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| Series: | Brazilian Journal of Political Economy |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572017000200267&lng=en&tlng=en |