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Title: State transfers, taxes and income inequality in Brazil
Authors: Medeiros, Marcelo
Souza, Pedro Herculano Guimarães Ferreira de
Assunto:: Distribuição de renda
Desigualdade social
Políticas sociais
Pensões
Issue Date: May-2015
Publisher: Associação Brasileira de Ciência Política
Citation: MEDEIROS, Marcelo; SOUZA, Pedro Pedro Herculano Guimarães Ferreira de. State transfers, taxes and income inequality in Brazil. Brazilian Political Science Review, São Paulo, v. 9, n. 2, p. 3-29, maio/ago. 2015. Disponível em: <http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1981-38212015000200003&lng=en&nrm=iso>. Acesso em: 22 mar. 2018. doi: http://dx.doi.org/10.1590/1981-38212014000200009.
Abstract: Using a factor decomposition of the Gini coefficient, we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public sector workers' earnings, Social Security pensions, unemployment benefits, and Social Assistance transfers. The income flows to the State comprise direct taxes and employees' social security contributions. Data come from the Brazilian POF 2008–09. We do not measure indirect contributions to inequality of subsidies granted to and taxation of companies, nor the in-kind provision of goods and services. The results indicate that the State contributes to a large share of family per capita income inequality. Incomes associated with work in the public sector—wages and pensions—are concentrated and regressive. Components related to the private sector are also concentrated, but progressive. Contrary to what has been found in European countries, public spending associated with work and social policies is concentrated in an elite group of workers and, taken as a whole, tends to increase income inequality. Redistributive mechanisms that could reverse this inequality, such as taxes and social assistance, are very progressive but proportionally small. Consequently, their effect is completely offset by the regressive income flows from the State.
Licença:: Brazilian Political Science Review - This is an Open Access article distributed under the terms of the Creative Commons Attribution Non-Commercial License, which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY NC 3.0). Fonte: http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1981-38212015000200003&lng=en&nrm=iso#aff2. Acesso em: 22 mar. 2018.
DOI: http://dx.doi.org/10.1590/1981-38212014000200009
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