Fábio Castro

O Topo da Distribuição de Renda no Brasil: Primeiras Estimativas com Dados Tributários e Comparação com Pesquisas Domiciliares (2006-2012)

Este articulo presenta la primera estimativa de la concentracion de renta entre los mas ricos en Brasil calculada a partir de las declaraciones del impuesto de renta de personas fisicas entre 2006 y 2012. Las principales medidas de desi-gualdad son las fracciones de la renta total apropiada por el 0,1%, 1% y 5% mas ricos. Los resultados son testados y comparados con las encuestas de hogares brasilenos. El texto concluye que los datos tributarios revelan una concentra-cion en la cumbre de la piramide significativamente superior que las demas fuentes y, en terminos generales, esta permanece estable en el periodo analizado.

A estabilidade da desigualdade de renda no Brasil, 2006 a 2012: estimativa com dados do imposto de renda e pesquisas domiciliares

OBJECT the level and evolution of income inequality among adults in Brazil between 2006 and 2012. OBJECTIVES to calculate the level of inequality, its trend over the years and the share of income growth appropriated by different social groups. METHODOLOGY We combined tax data from the Annual Personal Income Tax Returns (Declaração Anual de Ajuste do Imposto de Renda da Pessoa Física - DIRPF) and the Brazilian National Household Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD) to construct a complete distribution of total income among adults in Brazil. We applied Pareto interpolations to income tax tabulations to arrive at the distribution within income groups. We tested the results, comparing the PNAD to the Brazilian Consumption and Expenditure Survey (Pesquisa de Orçamentos Familiares - POF) and to data from the Census Subsample Survey (Census. RESULTS We found evidence that income inequality in Brazil is higher than previously thought and that it remained stable between 2006 and 2012; in making these findings, we thus diverged from most studies on the dynamics of inequality in Brazil.. There was income growth, but the top incomes have appropriated most of this growth.Object: the level and evolution of income inequality among adults in Brazil between 2006 and 2012.Objectives: to calculate the level of inequality, its trend over the years and the share of income growth appropriated by different social groups.Methodology: We combined tax data from the Annual Personal Income Tax Returns (Declaracao Anual de Ajuste do Imposto de Renda da Pessoa Fisica - DIRPF) and the Brazilian National Household Survey (Pesquisa Nacional por Amostra de Domicilios - PNAD) to construct a complete distribution of total income among adults in Brazil. We applied Pareto interpolations to income tax tabulations to arrive at the distribution within income groups. We tested the results, comparing the PNAD to the Brazilian Consumption and Expenditure Survey (Pesquisa de Orcamentos Familiares - POF) and to data from the Census Subsample Survey (Census.Results: We found evidence that income inequality in Brazil is higher than previously thought and that it remained stable between 2006 and 2012; in making these findings, we thus diverged from most studies on the dynamics of inequality in Brazil.. There was income growth, but the top incomes have appropriated most of this growth.

Top Incomes in Brazil: Preliminary Results

We present the preliminary results of our analysis of top incomes in Brazil from 2006 to 2012. We describe the evolution of the income shares of the top 1% and the top 5% and estimate a “tax-corrected†Gini coefficient. The data come from personal income tax returns, national accounts and household surveys. The results show that the levels of income inequality in Brazil are higher than those estimated using household surveys, and, contrary to what these surveys show, inequality did not fall over this period: the current trend is one of stability.

Calibration and evaluation of the Lemaitre damage model using axial- torsion fatigue tests on five engineering alloys

The Lemaitre damage model is evaluated using fatigue test data from five engineering alloys: 1045 steel, 16MnR steel, 7075-T651 Al alloy, extruded AZ61A Mg alloy, and extruded AZ31B Mg alloy. Tension–compression, torsion, proportional axial-torsion, and 90° out-of-phase axial-torsion loadings were investigated. The results show that the overall accuracy of the fatigue life estimates made by using the Lemaitre model is comparable to those obtained by fatigue models that require the definition of a loading cycle. A simple and effective method is described for determining the material constants of the Lemaitre model.

The Upper Tip of Income Distribution in Brazil: First Estimates with Income Data and a Comparison with Household Surveys (2006-2012)

Este articulo presenta la primera estimativa de la concentracion de renta entre los mas ricos en Brasil calculada a partir de las declaraciones del impuesto de renta de personas fisicas entre 2006 y 2012. Las principales medidas de desi-gualdad son las fracciones de la renta total apropiada por el 0,1%, 1% y 5% mas ricos. Los resultados son testados y comparados con las encuestas de hogares brasilenos. El texto concluye que los datos tributarios revelan una concentra-cion en la cumbre de la piramide significativamente superior que las demas fuentes y, en terminos generales, esta permanece estable en el periodo analizado.

La Cumbre de la Pirámide de Distribución de Renta en Brasil: Primeras Estimativas con Datos Tributarios y Comparación con Encuestas de Hogares (2006-2012)

Este articulo presenta la primera estimativa de la concentracion de renta entre los mas ricos en Brasil calculada a partir de las declaraciones del impuesto de renta de personas fisicas entre 2006 y 2012. Las principales medidas de desi-gualdad son las fracciones de la renta total apropiada por el 0,1%, 1% y 5% mas ricos. Los resultados son testados y comparados con las encuestas de hogares brasilenos. El texto concluye que los datos tributarios revelan una concentra-cion en la cumbre de la piramide significativamente superior que las demas fuentes y, en terminos generales, esta permanece estable en el periodo analizado.

A Estabilidade Da Desigualdade De Renda No Brasil, 2006 a 2012: Estimativa Com Dados Do Imposto De Renda E Pesquisas Domiciliares (The Stability in the Income Inequality in Brazil, 2006-2012: An Estimate with Tax and Survey Data)

Portuguese Abstract: Avaliamos o nivel e a evolucao da desigualdade de renda no Brasil por meio da combinacao de dados da declaracao de imposto de renda e das PNAD. Concluimos que a desigualdade de renda no pais e mais alta do que se estimava por pesquisas domiciliares e permaneceu muito estavel entre 2006 e 2012. Nossos resultados mostraram-se robustos a mudancas de metodologia e fontes de dados.English Abstract: We combine data from household surveys and tax records to examine the level and the evolution of the income distribution in Brazil. We conclude that income inequality in the country is higher than that estimated by household surveys, and remained stable between 2006 and 2012. Our results seem to be robust to changes in the methodology and to the use of different data sources.