Distribuição De Heranças No Brasil: O Que Dizem Os Dados Da Receita Federal

• Ano de defesa: 2018
• Autor(a) principal: Almeida, Samir Luna De [UNIFESP]
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de São Paulo (UNIFESP)
• Palavras-chave em Português: Distribution Of Inheritance; Large Numbers Personal Income Tax; Income Inequality; Distribuição Heranças; Grandes Numeros Irpf; Desigualdade De Renda
• Link de acesso: https://sucupira.capes.gov.br/sucupira/public/consultas/coleta/trabalhoConclusao/viewTrabalhoConclusao.jsf?popup=true&id_trabalho=7129524; https://repositorio.unifesp.br/handle/11600/52817

Using The Data From The "Large Numbers Of Personal Income Tax" Document (Grandes Números Do Imposto De Renda Da Pessoa Física), We Have Measured, For The First Time, How Unequal The Distribution Of Wealth Was In 2016. As Expected, We Have Come To The Conclusion That Inheritance Inequality Is High, And Even More Marked Than Income Inequality. Next, We Compare The Data From 2016 With The Data That Spans From 2007 To 2015. This Comparison Is Useful To Highlight The Different Ordinations Of Tax Filers According To The Types Of Income Tax Return. However, We Show That The Differences In The Ordinations Means Abrupt Changes Of Inheritance Values, According To Their Strata. Still, There Is Evidence That An Analysis Of Relative Inequality Between 2007 And 2016 Is Possible, And There"S Not A Clear High Or Low Tendency. Lastly, We Simulate What Would Be The Impact Of Receiving Such An Inheritance For The Total Annual Income Of Tax Filers, And With This, Reveal That The Receival Of Inheritance Deepens Income Inequality