期刊名称：Discussion Papers / Ibero America Institute for Economic Research (IAI)
出版年度：2005
卷号：2005
出版社：Ibero America Institute for Economic Research
摘要：The Brazilian government raises an amount of taxes that represents 35% of GDP
and spends more than two-thirds of this on social programmes. These shares are
in pair with the OECD averages and well in excess of Latin America averages.
However, while the tax-benefit system in OECD countries notably reduces market
inequality, in Brazil the government has not been able to significantly
alleviate inequality and poverty. This paper investigates the impact of the
government budget, particularly taxes and cash transfers, on income distribution
in Brazil, and evaluates its efficiency and effectiveness in reducing inequality
and poverty. The analysis also illustrates how microsimulation is a useful and
powerful method for evaluating the impact of policy on income distribution.
