Progressividade Tributária: a agenda negligenciada

Sérgio Gobetti and Rodrigo Orair ()

No 2190, Discussion Papers from Instituto de Pesquisa Econômica Aplicada - IPEA

Abstract: Este texto faz uma análise crítica da tributação da renda e do lucro no Brasil, mostrando como medidas adotadas nas décadas de 1980 e 1990, por recomendação do mainstream, restringiram o papel redistributivo do imposto de renda. Analisando dados tributários, verifica-se elevado grau de concentração de renda no topo da distribuição, baixa progressividade e violação dos princípios da equidade horizontal e vertical. A principal razão destas distorções é a isenção dos dividendos distribuídos aos acionistas, privilégio atípico nos países desenvolvidos. Propõe-se recuperar uma agenda de reforma tributária focada na progressividade, tema que voltou ao debate com Piketty (2014). This paper presents a critical assessment of income and profit taxation in Brazil. It discuss how tax cuts for capital income during the eighties and nineties, following mainstream policy recommendations, have constrained the redistributive role of the income tax. The analysis is based on administrative tax data ant its main findings points out for a very high top incomes concentration, low degree of income tax progressivity and violation of the principles of horizontal and vertical equity at the very top of the distribution. These distortions are caused mainly by the complete relief from taxes of the dividends in Brazil. A very unusual tax benefit among developed and developing countries. Policy recommendations prescribe to recuperate a tax reform focused on progressivity, a theme that has gained great attention in recent years since Piketty (2014).

Pages: 60 pages
Date: 2016-04
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Citations: View citations in EconPapers (5)

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