2023-07-25-世界银行-财政政策对贫困和不平等的影响_以巴西为例_51页_1mb

Fiscal Policies and Poverty-Inequality Implications in Brazil

Brazil's fiscal system in 2019 was found to be generally poverty- and inequality-reducing, with significant heterogeneity in its effectiveness across population groups. Direct transfers (e.g., Bolsa Família, BPC, rural pensions) played a key role in reducing poverty and inequality, benefiting the poorest quintile the most. Indirect taxes increased poverty by about 6.1 percentage points, but direct transfers and public services offset these effects. Fiscal policies reduced the extreme poverty headcount by 5.1 percentage points and income inequality by 6.4 Gini points when moving from market income to consumable income. However, children (aged 0–15) were made poorer after taxes and transfers, and racial disparities persisted despite a slight increase in poverty reduction for Afro-Brazilian households. Brazil had one of the highest direct transfer expenditures as a percentage of GDP among upper-middle-income countries, and international comparisons show leading fiscal redistributive effects, though poverty reduction performance lagged behind peer countries.

Methodology: Used the Commitment to Equity (CEQ) framework with household surveys and administrative data to assess the marginal contributions of taxes and transfers to poverty and inequality.

Sources:

• Data from PNAD-C, POF surveys, and government administrative sources in 2019.
• Analysis by Gabriel Lara Ibarra, Maynor Cabrera, Otavio Conceição, and Ricardo Campante Vale.