BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES
ABSTRACT: The objective of this study is to analyze whether the Brazilian tax model reinforces gender and class inequalities in the country. To do so, in addition to conducting a theoretical review, we analyze data from the Household Budget Survey (2017-2018) and the 2020 Brazilian income tax return...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal do Rio de Janeiro
2024-12-01
|
| Series: | Revista de Economia Contemporânea |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1415-98482024000100212&lng=en&tlng=en |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1846119047217807360 |
|---|---|
| author | Cristina Pereira Vieceli Róber Iturriet Avila |
| author_facet | Cristina Pereira Vieceli Róber Iturriet Avila |
| author_sort | Cristina Pereira Vieceli |
| collection | DOAJ |
| description | ABSTRACT: The objective of this study is to analyze whether the Brazilian tax model reinforces gender and class inequalities in the country. To do so, in addition to conducting a theoretical review, we analyze data from the Household Budget Survey (2017-2018) and the 2020 Brazilian income tax return. We conclude that the Brazilian tax structure reinforces gender and class inequalities in the country. Female taxpayers pay higher rates of income taxes and female-headed households pay higher rates of indirect taxes, whereas the totality of direct taxes show a higher tax incidence in male-headed households. As for the distribution of taxes by class, the analysis carried out by income decile indicates that families in the lowest decile pay the highest indirect and total tax burden when compared to all other deciles. The total direct tax burden falls more on families at the top but remains less than 10%, indicating the strong tax regressivity of Brazil. |
| format | Article |
| id | doaj-art-9f5fe32bf59e41e19937aece7ab4f9ed |
| institution | Kabale University |
| issn | 1980-5527 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universidade Federal do Rio de Janeiro |
| record_format | Article |
| series | Revista de Economia Contemporânea |
| spelling | doaj-art-9f5fe32bf59e41e19937aece7ab4f9ed2024-12-17T07:58:07ZengUniversidade Federal do Rio de JaneiroRevista de Economia Contemporânea1980-55272024-12-012810.1590/19805527242815BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIESCristina Pereira Viecelihttps://orcid.org/0000-0002-7451-5184Róber Iturriet Avilahttps://orcid.org/0000-0002-9422-9628ABSTRACT: The objective of this study is to analyze whether the Brazilian tax model reinforces gender and class inequalities in the country. To do so, in addition to conducting a theoretical review, we analyze data from the Household Budget Survey (2017-2018) and the 2020 Brazilian income tax return. We conclude that the Brazilian tax structure reinforces gender and class inequalities in the country. Female taxpayers pay higher rates of income taxes and female-headed households pay higher rates of indirect taxes, whereas the totality of direct taxes show a higher tax incidence in male-headed households. As for the distribution of taxes by class, the analysis carried out by income decile indicates that families in the lowest decile pay the highest indirect and total tax burden when compared to all other deciles. The total direct tax burden falls more on families at the top but remains less than 10%, indicating the strong tax regressivity of Brazil.http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1415-98482024000100212&lng=en&tlng=enPersonal incomeFeminist economicsInequality |
| spellingShingle | Cristina Pereira Vieceli Róber Iturriet Avila BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES Revista de Economia Contemporânea Personal income Feminist economics Inequality |
| title | BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES |
| title_full | BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES |
| title_fullStr | BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES |
| title_full_unstemmed | BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES |
| title_short | BRAZILIAN TAX STRUCTURE AND ITS EFFECTS ON GENDER INEQUALITIES |
| title_sort | brazilian tax structure and its effects on gender inequalities |
| topic | Personal income Feminist economics Inequality |
| url | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1415-98482024000100212&lng=en&tlng=en |
| work_keys_str_mv | AT cristinapereiravieceli braziliantaxstructureanditseffectsongenderinequalities AT roberiturrietavila braziliantaxstructureanditseffectsongenderinequalities |