Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany
ABSTRACT The progressivity of a country’s tax system can be crucial for reducing income and regional inequalities. Focusing on the cases of Germany and Brazil, in this article we analyze the tax system progressivity through an original indicator based on the Personal Income Tax (PIT) and the Value A...
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| Format: | Article |
| Language: | English |
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Editora 34
2025-03-01
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| Series: | Brazilian Journal of Political Economy |
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| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572025000200207&tlng=en |
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| author | RAIHAN MIAN SWARNA BINTAY KADIR DIEGO SANCHES CORRÊA |
| author_facet | RAIHAN MIAN SWARNA BINTAY KADIR DIEGO SANCHES CORRÊA |
| author_sort | RAIHAN MIAN |
| collection | DOAJ |
| description | ABSTRACT The progressivity of a country’s tax system can be crucial for reducing income and regional inequalities. Focusing on the cases of Germany and Brazil, in this article we analyze the tax system progressivity through an original indicator based on the Personal Income Tax (PIT) and the Value Added Tax (VAT) to determine its association with income and regional inequalities at the national and sub-national levels. We show that a progressive tax system reduces income and regional inequalities. |
| format | Article |
| id | doaj-art-1fe0fdf67d97486e8529326988b4c3d4 |
| institution | Kabale University |
| issn | 1809-4538 |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Editora 34 |
| record_format | Article |
| series | Brazilian Journal of Political Economy |
| spelling | doaj-art-1fe0fdf67d97486e8529326988b4c3d42025-08-20T03:44:32ZengEditora 34Brazilian Journal of Political Economy1809-45382025-03-0145210.1590/0101-31572025-3629Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and GermanyRAIHAN MIANhttps://orcid.org/0009-0008-0004-6291SWARNA BINTAY KADIRhttps://orcid.org/0000-0001-6248-9997DIEGO SANCHES CORRÊAhttps://orcid.org/0000-0002-1795-1158ABSTRACT The progressivity of a country’s tax system can be crucial for reducing income and regional inequalities. Focusing on the cases of Germany and Brazil, in this article we analyze the tax system progressivity through an original indicator based on the Personal Income Tax (PIT) and the Value Added Tax (VAT) to determine its association with income and regional inequalities at the national and sub-national levels. We show that a progressive tax system reduces income and regional inequalities.http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572025000200207&tlng=enTax policypersonal income taxvalue added taxincome inequalityGini coefficientprogressivity indicator |
| spellingShingle | RAIHAN MIAN SWARNA BINTAY KADIR DIEGO SANCHES CORRÊA Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany Brazilian Journal of Political Economy Tax policy personal income tax value added tax income inequality Gini coefficient progressivity indicator |
| title | Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany |
| title_full | Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany |
| title_fullStr | Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany |
| title_full_unstemmed | Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany |
| title_short | Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany |
| title_sort | impact of tax progressivity on regional income inequalities a comparative analysis between brazil and germany |
| topic | Tax policy personal income tax value added tax income inequality Gini coefficient progressivity indicator |
| url | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572025000200207&tlng=en |
| work_keys_str_mv | AT raihanmian impactoftaxprogressivityonregionalincomeinequalitiesacomparativeanalysisbetweenbrazilandgermany AT swarnabintaykadir impactoftaxprogressivityonregionalincomeinequalitiesacomparativeanalysisbetweenbrazilandgermany AT diegosanchescorrea impactoftaxprogressivityonregionalincomeinequalitiesacomparativeanalysisbetweenbrazilandgermany |