Income inequality in Brazil (2012-2019): an approach based on PNAD-Contínua and IRPF declarations
Keywords:
Income inequality, Wealth inequality, Tax progressivity, Income taxAbstract
This study focuses on economic inequality in Brazil (2012-2019), adopting a methodology widely used in international literature. Our contributions include combining two data sources (PNAD-C and IRPF) and two distinct methods: Generalized Pareto Interpolation (GPI) and Minimum Difference Aggregation (MDA). Results show a structural economic inequality in Brazil with a level of concentration of current income significantly higher than that in studies that use household surveys as exclusive sources. Moreover, the Brazilian tax structure has contributed to the perpetuation of a significant equity inequality, consolidating, at the top of the distribution, a segment of the population whose current income is inexpressive for its spending potential.
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Copyright (c) 2024 Cassiano José Bezerra Marques Trovão, Claudio Salvadori Dedecca
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