The research deals with the progressivity of the Income Tax in Brazil and its effects on income distribution. According to the study, the Brazilian Income Tax imposes greater burden, as a proportion to income, on the poor than on the rich. Based on this result, the author discusses tax reforms that could induce a progressive system.

The research has been mentioned in Valor Econômico newspaper. For the news, in portuguese, click here.

The article can be seen here (in Portuguese).