This text argues for higher Personal Income Tax levels. We show that, for all countries for which tax information is available, Brazil is the one in which Personal Income Tax collection as a percentage of the gross tax burden is the lowest. Personal Income Taxes account for about 6% of the Gross...

The objective of this text is to analyze the changes in inequality of household per capita income distribution in Brazilian states between 2004 and 2006 and estimate how much of the change is due to non-contributory income transfers from the federal government: Programa Bolsa Família (PBF) and...

In 2006, the Bolsa Família Program completed its expansion, expecting to cover 11 million beneficiary families. The objective of this article is to evaluate whether this implied in deterioration in the program's efficient targeting and whether the target of 11 million families in fact covers...

This article measures the evolution of segregation by skill level among firms in the Brazilian formal labor market from 1996 to 2005. We define segregation as firms having a labor force composition by skill different from the labor market as a whole. We measure segregation using four different...