Tax Burden, Government Expenditures and Income Distribution in Brazil

Werner Baer and Antonio Galvao
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Werner Baer: U of Illinois at Urbana-Champaign

Working Papers from University of Illinois at Urbana-Champaign, College of Business

Abstract: This article attempts to explain the seeming paradox of a country with a high tax burden and a continually concentrated distribution of income. Using a nonparametric density estimation, it is shown that Brazil does not conform to the characteristics of most countries in terms of income tax and government expenditure patterns. By means of a structural quantile regression model to analyze the distributional impact of these expenditures, it is shown that Brazil's fiscal system has a relatively low impact on the distribution of income. To the extent that it does have some impact, it is noted that both the country's tax and expenditure structure are, in part, responsible for the country's continuous concentration of income.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:ecl:illbus:05-0129

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