Arbeitspapier
O papel do sistema de heranças na desigualdade brasileira
This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer children and more capital to transmit to their heirs under minimal taxation, as legislative research evidenced, especially during the military dictatorship (1964-1988), when only transmissions of real estate were taxed. After addressing the underreport of the poorest families in the income tax database, this study estimates that the top 1% richest held 25,6% of the total income, 35,4% of the total net wealth, and 80,9% of reported inheritances in 2019.
- Sprache
-
Portugiesisch
- Erschienen in
-
Series: Texto para Discussão ; No. 2846
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Taxation, Subsidies, and Revenues: Other Sources of Revenue
Taxation and Subsidies: Other
State and Local Taxation, Subsidies, and Revenue
Tax Law
Family and Personal Law
- Thema
-
inequality
wealth concentration
inheritance system
estate tax
Brazil
- Ereignis
-
Geistige Schöpfung
- (wer)
-
de Carvalho Junior, Pedro Humberto Bruno
- Ereignis
-
Veröffentlichung
- (wer)
-
Instituto de Pesquisa Econômica Aplicada (IPEA)
- (wo)
-
Brasília
- (wann)
-
2023
- DOI
-
doi:10.38116/td2846
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- de Carvalho Junior, Pedro Humberto Bruno
- Instituto de Pesquisa Econômica Aplicada (IPEA)
Entstanden
- 2023