Simulating the impact of inflation on the progressivity of personal income tax in Brazil
Income tax reform in Brazil has mainly stressed changes in rates, aiming at increasing its progressivity. One aspect frequently overlooked is that, in the absence of adjustments of the tax rules to inflation, the level and distribution of the income tax burden can be substantially affected. We use a...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Getúlio Vargas
2010-12-01
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| Series: | Revista Brasileira de Economia |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402010000400004&lng=en&tlng=en |