O Impacto dos Subsídios Tributários Federais na Desigualdade de Renda no Brasil
This study aims to evaluate the effect of federal per capita tax subsidies on reducing income inequality in Brazil during the period from 2006 to 2019. To achieve this, we analyzed the annual Gini index in various regions of the country, considering variables such as per c...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Presbiteriana Mackenzie
2024-07-01
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| Series: | Revista de Economia Mackenzie |
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| Online Access: | https://editorarevistas.mackenzie.br/index.php/rem/article/view/17244/12686 |
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| author | Charles Mathusalem Soares Evangelista Carlos Enrique Carrasco-Gutierrez |
| author_facet | Charles Mathusalem Soares Evangelista Carlos Enrique Carrasco-Gutierrez |
| author_sort | Charles Mathusalem Soares Evangelista |
| collection | DOAJ |
| description | This study aims to evaluate the effect of federal per capita tax subsidies on reducing income inequality in Brazil during the period from 2006 to 2019. To achieve this, we analyzed the annual Gini index in various regions of the country, considering variables such as per capita Gross Domestic Product (GDP), the average years of schooling for the population over 25 years old, regional population density, legal and constitutional transfers from the Union to the States per capita, and federal per capita tax subsidies granted in various economic and social sectors. We used a methodological approach that employed a panel data model, incorporating both fixed and random effects, and conducted the Hausman test to validate our model choice. The results highlight a significant relationship between federal per capita tax subsidies and income inequality, emphasizing the substantial influence of these subsidies on the configuration of income distribution. Thus, this study contributes to a deeper understanding of the economic and social dynamics in Brazil, highlighting the role of federal per capita tax subsidies in shaping income inequality patterns over the analyzed period. |
| format | Article |
| id | doaj-art-fd92821ef5104e8eac7f828ba8ef1c64 |
| institution | Kabale University |
| issn | 1678-5002 1808-2785 |
| language | Portuguese |
| publishDate | 2024-07-01 |
| publisher | Universidade Presbiteriana Mackenzie |
| record_format | Article |
| series | Revista de Economia Mackenzie |
| spelling | doaj-art-fd92821ef5104e8eac7f828ba8ef1c642025-02-10T18:25:23ZporUniversidade Presbiteriana MackenzieRevista de Economia Mackenzie1678-50021808-27852024-07-0121226325810.5935/1808-2785/rem.v21n2p.236-258O Impacto dos Subsídios Tributários Federais na Desigualdade de Renda no BrasilCharles Mathusalem Soares Evangelista0https://orcid.org/0009-0004-9376-142XCarlos Enrique Carrasco-Gutierrez1https://orcid.org/0000-0003-2215-7730Universidade Católica de BrasíliaUniversidade Católica de BrasíliaThis study aims to evaluate the effect of federal per capita tax subsidies on reducing income inequality in Brazil during the period from 2006 to 2019. To achieve this, we analyzed the annual Gini index in various regions of the country, considering variables such as per capita Gross Domestic Product (GDP), the average years of schooling for the population over 25 years old, regional population density, legal and constitutional transfers from the Union to the States per capita, and federal per capita tax subsidies granted in various economic and social sectors. We used a methodological approach that employed a panel data model, incorporating both fixed and random effects, and conducted the Hausman test to validate our model choice. The results highlight a significant relationship between federal per capita tax subsidies and income inequality, emphasizing the substantial influence of these subsidies on the configuration of income distribution. Thus, this study contributes to a deeper understanding of the economic and social dynamics in Brazil, highlighting the role of federal per capita tax subsidies in shaping income inequality patterns over the analyzed period.https://editorarevistas.mackenzie.br/index.php/rem/article/view/17244/12686federal taxincomeinequalitytax expenditurestax subsidies |
| spellingShingle | Charles Mathusalem Soares Evangelista Carlos Enrique Carrasco-Gutierrez O Impacto dos Subsídios Tributários Federais na Desigualdade de Renda no Brasil Revista de Economia Mackenzie federal tax income inequality tax expenditures tax subsidies |
| title | O Impacto dos Subsídios Tributários Federais na Desigualdade de Renda no Brasil |
| title_full | O Impacto dos Subsídios Tributários Federais na Desigualdade de Renda no Brasil |
| title_fullStr | O Impacto dos Subsídios Tributários Federais na Desigualdade de Renda no Brasil |
| title_full_unstemmed | O Impacto dos Subsídios Tributários Federais na Desigualdade de Renda no Brasil |
| title_short | O Impacto dos Subsídios Tributários Federais na Desigualdade de Renda no Brasil |
| title_sort | o impacto dos subsidios tributarios federais na desigualdade de renda no brasil |
| topic | federal tax income inequality tax expenditures tax subsidies |
| url | https://editorarevistas.mackenzie.br/index.php/rem/article/view/17244/12686 |
| work_keys_str_mv | AT charlesmathusalemsoaresevangelista oimpactodossubsidiostributariosfederaisnadesigualdadederendanobrasil AT carlosenriquecarrascogutierrez oimpactodossubsidiostributariosfederaisnadesigualdadederendanobrasil |