Arbeitspapier
O papel da política fiscal no enfrentamento da desigualdade de gênero e raça no Brasil
This text examines the distributive effects of fiscal policy in Brazil by considering it according to gender and race criteria. Based on the Brazilian Consumer Expenditure Survey (POF) of 2017/2018, we assess how cash transfers, indirect taxes and direct taxes impact income by strata among four groups: white men, white women, black men and black women. In addition, we disaggregate income distribution to consider the top 1% of earners separately. Our findings indicate that the black population is relatively more penalized by the Brazilian tax system. It stems from the relative predominance of indirect taxation and its regressivity. Conversely, direct taxation is progressive and affects men and the white population proportionally more. However, as it represents a reduced share of total tax revenues, it is not capable of mitigating indirect taxation effects. Regarding cash transfers, we observe a pro-poor, pro-women, and pro-black effect. Finally, the analysis of the top 1% indicates a falling progressivity of direct taxation among white men, which does not occur among black men. This result might arise from the nature of the top income appropriated by the categories: while black men tend to rely mainly on labour income, white men are more prone to receive capital income.
- Sprache
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Portugiesisch
- Erschienen in
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Series: Texto para Discussão ; No. 2956
- Klassifikation
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Wirtschaft
Personal Income, Wealth, and Their Distributions
Taxation and Subsidies: Incidence
- Thema
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fiscal redistribution
tax progressivity
cash transfers
race and gender inequalities
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Silveira, Fernando Gaiger
Passos, Luana
Cardomingo, Matias
Gomes, João Pedro de Freitas
Di Rada, Ruth Pereira
Pires, Luiza Nassif
Marques, Pedro Romero
- Ereignis
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Veröffentlichung
- (wer)
-
Instituto de Pesquisa Econômica Aplicada (IPEA)
- (wo)
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Brasília
- (wann)
-
2024
- DOI
-
doi:10.38116/td2956-port
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Silveira, Fernando Gaiger
- Passos, Luana
- Cardomingo, Matias
- Gomes, João Pedro de Freitas
- Di Rada, Ruth Pereira
- Pires, Luiza Nassif
- Marques, Pedro Romero
- Instituto de Pesquisa Econômica Aplicada (IPEA)
Entstanden
- 2024