Work

Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany

Year: 2025

Type: article

Abstract: 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.

Source: Brazilian Journal of Political Economy

DOI: 10.1590/0101-31572025-3629

Authors: RAIHAN MIAN, SWARNA BINTAY KADIR, DIEGO SANCHES CORRÊA

Institutions: Universidade Federal do ABC, Khulna University of Engineering and Technology

Language: English

Topic: Economic and Fiscal Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Reduced inequalities

Open Access status: diamond

OpenAlex ID: W4408832618

FWCI: 0.973

Cites: 20

Cited by: 1

Related to: 10