A desigualdade e a concentração na distribuição de renda e riqueza no Brasil e o imposto de renda das pessoas físicas

Abstract

This research seeks, through data from income tax returns, to analyze the inequality in the distribution of income and wealth in Brazil, examine the tax benefits granted in income taxation, relate the current income taxation system to the inequality in its distribution and propose a new arrangement for the tax system that is progressive in terms of income taxation. The analysis of the data led to the conclusion: 1) that there is a significant inequality in the distribution of income and wealth with extreme concentration in the highest strata in Brazil; 2) that this situation is fostered by a regressive income taxation system, which, with enormous tax benefits granted to capital income, favors the increase in inequality and the extreme concentration of income and wealth in the richest strata of society; and; 3) that a reform of the income tax system, which eliminates all tax benefits and makes it progressive, like the system proposed in this work, is a way to reduce this injustice.