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

Economia Aplicada

Herwig Immervoll²  Horácio Levy¹  José Ricardo Nogueira¹  Cathal O’donoghue¹  Rozane Bezerra De Siqueira¹ 

[1] ,University of Essex ISER

关键词: taxes;    socials benefits;    microsimulation;    redistribution;    inequality;    poverty;    tributos;    benefícios sociais;    microssimulação;    redistribuição;    desigualdade;    pobreza;   

DOI  :  10.1590/S1413-80502006000200004

来源: SciELO

【 摘 要 】

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.

【 授权许可】

CC BY-NC   
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