EVALUATION OF THE DISTRIBUTION OF THE TAX BURDEN IN BRAZIL USING THE MICRODATA OF THE CONSUMER EXPENDITURE SURVEY (POF 2017-18)

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DOI:

https://doi.org/10.33148/CESV38n2(2023)2166

Abstract

Considering that social well-being is sensitive to inequality, this article seeks to evaluate the distribution of the tax burden in Brazil, using the Consumer Expenditure Survey (POF 2017-18), in addition to measuring the level of progressivity/regressivity of the tax system. The 2017-18 POF microdata are managed to stratify families in per capita income deciles, in addition to obtaining information on the payment of direct taxes, by household, as well as their profile along the income strata. The distribution of the indirect tax burden on consumption and, in detail, on food consumption is also calculated, in which the effective rates are used. With the results, it is possible to obtain the distribution of the total tax burden, as well as calculate indexes for measuring progressivity/regressivity. It is observed that direct taxes are progressive, in addition, that indirect taxes are regressive from the perspective of income and neutral from the perspective of expenditure and, finally, that the distribution of the total tax burden is proportional, from the aspect of income. Furthermore, the calculated progressive/regressive measurement indices reinforce the results obtained previously, including that the income tax is substantially progressive and that indirect food taxes are strongly regressive.

Keywords: Progressivity and Regressivity. Consumer Expenditure Survey (POF). Tax Burden. Microdata.

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Author Biography

José Ricardo Nogueira, Universidade Federal de Pernambuco

Ph.D. em Economia pelo University College London, Professor Titular do Departamento de Economia da Universidade Federal de Pernambuco, Coordenador do Grupo de Economia do Setor Público da UFPE, com área de atuação em microssimulação de tributos e benefícios sociais e seus impactos sobre distribuição de renda, pobreza e desigualdade

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Published

2023-12-22

How to Cite

da Hora, J., & Nogueira, J. R. (2023). EVALUATION OF THE DISTRIBUTION OF THE TAX BURDEN IN BRAZIL USING THE MICRODATA OF THE CONSUMER EXPENDITURE SURVEY (POF 2017-18). Cadernos De Estudos Sociais, 38(2). https://doi.org/10.33148/CESV38n2(2023)2166

Issue

Vol. 38 No. 2 (2023)

Section

Artigos - Temas livres (CHAMADA REGULAR)

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