Simulating Brazil's tax-benefit system using Brahms, the Brazilian household microsimulation model



Document title: Simulating Brazil's tax-benefit system using Brahms, the Brazilian household microsimulation model
Journal: Economia aplicada
Database: CLASE
System number: 000281392
ISSN: 1413-8050
Authors: 1
1
2
3
2
Institutions: 1University of Essex, Colchester, Essex. Reino Unido
2Universidade Federal de Pernambuco, Departamento de Economia, Recife, Pernambuco. Brasil
3National University of Ireland, Galway. Irlanda
Year:
Season: Abr-Jun
Volumen: 10
Number: 2
Pages: 203-223
Country: Brasil
Language: Portugués
Document type: Artículo
Approach: Analítico, socioeconómico
English abstract Despite raising an amount of taxes that represents nearly 37% of the country's GDP and spending over half of this revenue on social programmes, the Brazilian government has not been able to significantly alleviate inequality and poverty. A number of studies have shown evidence that, to a great extent, this situation is due to the inadequate targeting of public expenditures. The distributive impact of the financing of these expenditures, however, has received less attention. This paper investigates the combined impact of taxes and government cash transfers on the distribution of income among Brazilian households and compares Brazil's redistributive performance with that of some countries with a similar tax burden
Portuguese abstract Apesar de arrecadar um montante de tributos equivalente a cerca de 37% do PIB e gastar mais da metade desta receita em programas sociais, o governo brasileiro não tem sido capaz de aliviar significativamente o problema da desigualdade e da pobreza. Alguns estudos têm mostrado evidência de que esta situação é, em grande parte, devida à inadequada focalização dos gastos públicos. Entretanto, o impacto distributivo do financiamento desses gastos tem recebido menos atenção. O presente trabalho investiga o impacto conjunto dos tributos e transferências monetárias governamentais sobre a distribuição de renda entre os domicílios brasileiros e compara o Brasil com alguns outros países com carga tributária semelhante
Disciplines: Economía,
Sociología
Keyword: Condiciones económicas,
Desarrollo social,
Brasil,
Política social,
Redistribución del ingreso,
Pobreza,
Desigualdad social,
Gasto público,
Hogares,
Ingreso familiar
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