Progressiveness and distributive impacts of personal income tax: the case of China and Brazil by Pedro Rossi, Zhang Ping and Ricardo Gonçalves publicado por IE/UNICAMP (8/2020).
This paper aims to evaluate and compare the distributive impact of personal income taxation in China and Brazil by measuring the Gini Index before and after the charge of this tribute. The paper also proposes a methodology for transposing the personal income tax structure from one country to another. The results show that tax progressivity does not guarantee reduction of inequality. Although Chinese personal income tax is more progressive than the Brazilian, they do not guarantee a better distributional impact. We argue that this is due to the generous exemption and the lowest tax rates for the first brackets, which end up diminishing the effective tax rate for the majority of the taxpayers, even those with high income.
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