Top Incomes in Brazil, 1933-2012: A Research Note
17 Pages Posted: 14 Dec 2014
Date Written: December 11, 2014
This research note presents estimates of top income shares for Brazil based on tax return data from 1933 to 2012, as well as a brief overview of personal income taxation in the country. I also discuss some of the major methodological challenges, especially pertaining to data availability, and contrast my preferred top incomes series with alternative possibilities as a robustness check. The main results do not suggest any clear-cut pattern towards rising or declining inequality over time. Income concentration at the top ebbs and ﬂows at generally very high levels.
Keywords: income distribution, income tax, top incomes, income inequality, Brazil
JEL Classification: D3, N36
Suggested Citation: Suggested Citation