Desigualdade de renda no Brasil (2012-2019): uma abordagem com base na PNAD contínua e nas declarações do IRPF

Cassiano José Bezerra Marques Trovão; Claudio Salvadori Dedecca

Income inequality in Brazil (2012-2019): an approach based on PNAD-Contínua and IRPF declarations

Authors

Cassiano José Bezerra Marques Trovão https://orcid.org/0000-0002-0292-5651
Claudio Salvadori Dedecca https://orcid.org/0000-0001-8770-2408

Keywords:

Income inequality, Wealth inequality, Tax progressivity, Income tax

Abstract

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.