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  1. Impactos distributivos da educação pública no Brasil ao longo do século XXI
    Erschienen: dezembro de 2022
    Verlag:  Instituto de Pesquisa Econômica Aplicada, Brasília

    This text investigates the impacts of education's public spending on social inequality in Brazil throughout the 21st century. For that, two data sources were used: the last three editions of the IBGE's Consumer Expenditure Survey (POF), referring to... mehr

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    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 194
    keine Fernleihe

     

    This text investigates the impacts of education's public spending on social inequality in Brazil throughout the 21st century. For that, two data sources were used: the last three editions of the IBGE's Consumer Expenditure Survey (POF), referring to the years 2002-2003, 2007-2008 and 2017-2018, and the investment per student calculated by Inep. In addition, the study presents a methodological innovation by comparing these data from Inep with information on non-monetary expenditures on education estimated by the interviewees in POF, published in an unprecedented way in the latest edition of the survey. In this way, it was possible to reconstruct family income before and after transfers via public education and their redistributive impacts on the Gini index. The results indicate high progressivity of public educational expenditure: between 62.0% and 65.5% of the expenditure goes to the bottom 50%, who appropriate only 14.3% of monetary income; on the other hand, the top 10% of the population represent 45.2% of monetary income, but their share of public spending is between 5.8% and 6.7%. Furthermore, when analyzing the impact of each education level on inequality, it is possible to note that the greatest progressive impact resides on elementary education, whereas higher education is the only one that has a regressive impact. Overall, the redistributive impact of public education spending on inequality represents a reduction in the Gini Index between 5.3%, based on POF data, and 9.6%, based on Inep data. In comparative terms, in the first two decades of the 21st century, the public spending in education increased its progressivity: the share of these expenditures in the family income moved from 7.2% in 2002-2003 to 8% in 2008-2009 and 2017-2018, and the concentration coefficient was significantly reduced, which is largely the result of the advance of universal access and the democratization of educational opportunities.

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Portugiesisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/284881
    Schriftenreihe: Texto para discussão / Ipea ; 2825
    Schlagworte: education spending; fiscal incidence; inequality
    Umfang: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  2. Tributação indireta
    alíquotas efetivas e incidência sobre as famílias
    Erschienen: dezembro de 2022
    Verlag:  Instituto de Pesquisa Econômica Aplicada, Brasília

    The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 194
    keine Fernleihe

     

    The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as expenditure on consumer goods and services, to which effective indirect tax rates are applied. The tax rates are estimated based on a developed methodology that considers the taxes on inputs and capital goods present in the final demand products, based on the Input-Output Tables. A translator is also developed between the table products and the countless goods and services whose consumption is determined in the POF. The results show that the regressive effect of indirect taxes predominates in the redistributive effect of the tax system as a whole, that is, it surpasses the small redistributive effect of direct taxation. The aim is also to identify the most burdened expenditure items and the effects of the design of indirect taxes, which include exemptions and lower incidences, on the regressive nature of indirect taxes. At the end of the paper, it is argued that the path to greater equity is to expand direct and its progressivity, keeping in mind that indirect taxes are a key part of social protection in a country that has been showing a positive redistributive performance.

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Portugiesisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/284879
    Schriftenreihe: Texto para discussão / Ipea ; 2823
    Schlagworte: Indirect taxation; income distribution; tax incidence
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen