This study aims to present microsimulations of the future of non-contributory social transfers in Brazil, discussing trade-offs of benefit designs, estimating costs and impacts on poverty and inequality and assessing operational and budgetary issues. We simulate the adoption of three different...

The goal of the study is to evaluate the targeting of the Bolsa Família Programme and its impacts on the reduction of poverty and inequality. To that end, we have used data from the 2001-2015 standard National Household Sample Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD) and...

In this paper we analyze Pesquisa Nacional por Amostra de Domicílios Contínua (PNAD Contínua) microdata from 2012 to 2018 to document how the mid-decade economic recession reversed the trend of pro-poor growth that dated back to the early 2000s. Since the recession, there was a rise in...

This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...

This paper uses income tax tabulations to estimate top income shares in Brazil over the long term. Between 1926 and 2015, the concentration of income at the top remained very high, following a sine wave trend: top shares ebbed and flowed over time, frequently in tandem with political and...

This paper uses income tax tabulations to estimate top income shares in Brazil over the long term. Between 1926 and 2015, the concentration of income at the top remained very high, following a sine wave trend: top shares ebbed and flowed over time, frequently in tandem with political and...

The discussion around the possible impacts of the recently proposed pension reform (Constitutional Amendment Bill No. 287/2016) on poverty and inequality has been largely impressionistic to date. The present study tries to bridge this gap by using counterfactual microsimulations based on the...

This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...

The goal of the study is to evaluate the targeting of the Bolsa Família Programme and its impacts on the reduction of poverty and inequality. To that end, we have used data from the 2001-2015 standard National Household Sample Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD) and...