Spending yes, progressivity no: the barriers to redistribution in Brazil
Abstract
This article investigates the trajectory of the debate on redistribution and
taxation after redemocratization in Brazil, identifying factors potentially favorable to
progressive reforms, as well as obstacles to their implementation. Specifically, it aims to
understand the resilience of an unfair tax system in one of the most unequal democracies
in the world. Following a literature review, some exploratory hypotheses are proposed and
analyzed in a preliminary and indirect way through the identification of elements related
to inequality and taxation in the political platforms of Brazilian Presidents, from Collor to
Bolsonaro.
JEL Classification: H2; O15; P00.
Keywords: Inequality taxation progressivity tax reform democracy