Spending yes, progressivity no: the barriers to redistribution in Brazil

Fernanda Cimini () and Laura Rocha ()

Brazilian Journal of Political Economy, 2023, vol. 43, issue 1, 236-255

Abstract: This article investigates the trajectory of the debate on redistribution andtaxation after redemocratization in Brazil, identifying factors potentially favorable toprogressive reforms, as well as obstacles to their implementation. Specifically, it aims tounderstand the resilience of an unfair tax system in one of the most unequal democraciesin the world. Following a literature review, some exploratory hypotheses are proposed andanalyzed in a preliminary and indirect way through the identification of elements relatedto inequality and taxation in the political platforms of Brazilian Presidents, from Collor toBolsonaro. JEL Classification: H2; O15; P00.

Keywords: Inequality; taxation; progressivity; tax reform; democracy (search for similar items in EconPapers)
Date: 2023
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