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

Dieses Objekt wird bereitgestellt von:
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Objekttyp

  • Arbeitspapier

Beteiligte

  • de Carvalho Junior, Pedro Humberto Bruno
  • Instituto de Pesquisa Econômica Aplicada (IPEA)

Entstanden

  • 2023

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