Tax burden, government expenditures and income distribution in Brazil

Werner Baer, Antonio Fialho Galvão

Research output: Contribution to journalArticlepeer-review


This article attempts to explain the seeming paradox of a country with a high tax burden and a continually concentrated distribution of income. By means of a structural quantile regression model we analyze the distributional impact of government expenditures on the Gini index, and it is shown that Brazil's redistribution expenditures has a relatively smaller impact for low quantiles of the conditional distribution of income inequality. It is also noted that both the country's tax and expenditure structure are, in part, responsible for the country's continuous concentration of income.

Original languageEnglish (US)
Pages (from-to)345-358
Number of pages14
JournalQuarterly Review of Economics and Finance
Issue number2
StatePublished - May 2008


  • Brazil
  • Government expenditures
  • Income distribution
  • Taxes

ASJC Scopus subject areas

  • Finance
  • Economics and Econometrics


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