Pedro H. G. Ferreira de Souza

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.

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.

The rich, the affluent and the top incomes

The article reviews the literature on the rich, the affluent and the top income earners focusing on the determinants of affluence or richness. The review surveys empirical results about the composition of the income and wealth of the rich and its direct determinants, such as individual characteristics, the state and the structure of production. The article covers literature beginning with the early twentieth century but pays special attention to research conducted after the 2000s. It attempts to cover studies from all regions of the world, despite the concentration of current research on developed countries. The main conclusion is that factors not related to productivity are a key determinant of affluence and that this has not changed much over the last century.

Previdências dos trabalhadores dos setores público e privado e desigualdade no Brasil

The study examines a particular set of institutional determinants of inequality, the public pensions. It tests the hypothesis that different rules regarding a maximum limit for the value of benefits in the pension subsystem of public and private sector workers make the system as a whole regressive and contribute disproportionately to inequality in Brazil. Using a factor decomposition of the Gini coefficient of the distribution of family per capita income, as measured by POF 2008/09 it concludes that the State reproduces pre-existing inequalities when it differentiates rules for public and private sector workers. Due to this differentiation of rules, the higher value of pensions of less than 1% of the population contributes to 4% of total inequality.

The Rich, the Affluent and the Top Incomes: A Literature Review

We review the literature about the rich, the affluent and the top incomes focusing in two issues: identification and measurement, and the analysis of the determinants of richness. The review discusses data sources, indicators, populations and units of analysis used for the identification of the rich, approaches used to construct affluence lines and measures of richness. It also surveysempirical results about the composition of the incomes of the rich and the role of direct determinants of richness, such as individual characteristics, the State and the structure of production. We cover literature since the early twentieth century but give special attention to the research conducted after the 2000s.

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.