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https://repositorio.ipea.gov.br/handle/11058/13797Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| WP_001_The_role_of_the_inheritance.pdf | 543.47 kB | Adobe PDF |  View/Open |
| Title: | The Role of Brazil’s inheritance system in wealth inequality |
| Other Titles: | IPCID Working Paper 001 : The Role of Brazil’s inheritance system in wealth inequality |
| Authors: | Carvalho Junior, Pedro Humberto Bruno de |
| Abstract: | O estudo debate o papel do sistema de herança do Brasil na desigualdade de riqueza. As leis civis brasileiras têm incentivado a transferência de propriedade para os filhos devido à regra dos herdeiros necessários. Pesquisas domiciliares mostram que os 5% mais ricos da população tiveram menos filhos e mais capital para transferir para seus herdeiros sob mínima tributação, especialmente durante a ditadura militar (1964-1988), quando apenas transferências de imóveis eram tributadas. |
| metadata.dc.rights.holder: | Instituto de Pesquisa Econômica Aplicada (Ipea) |
| metadata.dc.rights.license: | The text and data in this publication may be reproduced as long as the source is cited. Reproductions for commercial purposes are forbidden. The International Policy Centre for Inclusive Development disseminates the findings of its work in progress to encourage the exchange of ideas about development issues. The papers are signed by the authors and should be cited accordingly. The findings, interpretations, and conclusions that they express are those of the authors and not necessarily those of the Centre or the Government of Brazil. |
| metadata.dc.type: | Working Paper IPCid |
| Appears in Collections: | Administração Pública. Governo. Estado: Periódicos Desenvolvimento Social: Periódicos |
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