Fiscal equity: Distributional impacts of taxation and social spending in Brazil by Fernando Gaiger Silveira, Fernando Rezende, José R. Afonso and Jhonatan Ferreira published by IPC-IG (10/2013). “The analysis presented in this article shows the importance of assessing the distributional impacts on household income of taxes, social security and assistance transfers and the public provison of goods and services in education and health. That is the purpose of this study: to evaluate how primary household income changes through the intervention of social security and assistance, fiscal and public health and education policies…”
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