The Brazilian constitutional paradox: social rights cum regressive taxation

Pedro Fandiño () and Celia Lessa Kerstenetzky ()

Brazilian Journal of Political Economy, 2019, vol. 39, issue 2, 306-327

Abstract: This essay reviews the Brazilian Constitutional paradox, the combination of expansion of social rights cum regressive taxation, by tracing it back to the Constitution-making process. This process shows the regressive feature of the Brazilian tax system, which originates in the so-called 1988 Citizen Constitution, not to derive from the absence of a thorough, technically consistent, proposal of progressive taxation. This reinforces the cogency of the political hypothesis: “social expenditure, no problem, provided the taxation is not progressive”. JEL Classification: P16; H29.

Keywords: Brazilian 1988 Constitution; constitutional paradox; progressive taxation (search for similar items in EconPapers)
Date: 2019
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