Law and development: a comparative analysis of the progressivity of personal income tax in Brazil as a form of wealth distribution and fight against social inequality

• Grant number: 19/27792-0
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: May 01, 2020
• End date: April 30, 2021
• Field of knowledge: Applied Social Sciences - Law
• Principal Investigator: Diogo Rosenthal Coutinho
• Grantee: Matheus Clemente Cobucci
• Host Institution: Faculdade de Direito (FD). Universidade de São Paulo (USP). São Paulo , SP, Brazil

Abstract

This research proposes one comparative analysis of the personal income tax in Brazil and others countries in order to clarify what are the obstacles to the achievement of an adequate progressivity of this tax in Brazil in order to be efficient in combating inequality. First, the problem of inequality and its severity are presented in Brazil, where the discrepancy between the tip and the base of the social pyramid is abrupt and where there is no prospect of an effective combat to this distortion. In view of this, the law is presented, especially the tax system and, primarily, the personal income tax as fundamental tools in the fight against inequality. A comparative analysis of personal income tax is also presented as the most appropriate method for understanding which elements of this tax are the obstacles to its fulfills its function. It is from these premises that based on the original bibliography the comparative analysis is sought. (AU)