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Brazilian fiscal structure: redistributive expenditures and regressive revenues

Grant number: 17/24614-9
Support Opportunities:Scholarships in Brazil - Doctorate
Start date: July 01, 2018
End date: April 27, 2021
Field of knowledge:Humanities - Political Science - Public Policies
Principal Investigator:Marta Teresa da Silva Arretche
Grantee:Eduardo Alves Lazzari
Host Institution: Centro Brasileiro de Análise e Planejamento (CEBRAP). São Paulo , SP, Brazil
Associated research grant:13/07616-7 - CEM - Center for Metropolitan Studies, AP.CEPID
Associated scholarship(s):19/22469-7 - Regressive tax systems in unequal societies: the case of Brazil, BE.EP.DR

Abstract

This project's question is: why the Brazilian fiscal structure resulted to combine progressively redistributive expenditures with a tax system that has become more regressive in the current democratic period? Limiting the analysis between 1987 and 2016, the justification to this project resides in the explanation of which political factors contributed for a contradictory design of the Brazilian fiscal structure, where expenditures diminish inequality, whereas revenues increase it. The bibliography offers three theoretical models that allow us to elaborate different hypothesis on why this design was adopted, in a way that methodologically we will answer to this question by using surveys, CEBRAP's Legislative Dataset, and case studies of legislative changes that increased the regressiveness of Brazil's taxes (Law 9,249/95), and failed attempts to increase the progressiveness of the same system (PEC 41/2003). (AU)

News published in Agência FAPESP Newsletter about the scholarship:
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Academic Publications
(References retrieved automatically from State of São Paulo Research Institutions)
LAZZARI, Eduardo Alves. Regressive Tax Systems in Unequal Societies: the Brazilian case. 2021. Doctoral Thesis - Universidade de São Paulo (USP). Faculdade de Filosofia, Letras e Ciências Humanas (FFLCH/SBD) São Paulo.