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The Role of Brazil’s inheritance system in wealth inequality

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dc.contributor.authorCarvalho Junior, Pedro Humberto Bruno de
dc.coverage.spatialBrasilpt_BR
dc.date.accessioned2024-05-20T12:58:50Z
dc.date.available2024-05-20T12:58:50Z
dc.date.issued2023-11
dc.date.portal2023-11
dc.description.abstractO 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.pt_BR
dc.description.abstractalternativeThe study debates the role of Brazil’s inheritance system in wealth inequality. Brazilian civil laws have encouraged the transfer of property to children due to the rule of forced heirs. Household surveys show that the richest 5 per cent of the population have had fewer children and more capital to transfer to their heirs under minimal taxation, especially during the military dictatorship (1964–1988), when only transfers of real estate were taxed.pt_BR
dc.description.otherThe International Policy Centre for Inclusive Development (IPCid) is a pillar for the internationalisation of public policy within the Brazilian public sector. The Centre promotes knowledge sharing on public policies between Brazil and its partners, while strengthening South-South cooperation and mutual learning in the Global South.pt_BR
dc.description.other21 p.: il.pt_BR
dc.identifier.citationCARVALHO JUNIOR, Pedro Humberto Bruno de. The Role of Brazil’s inheritance system in wealth inequality. Brasília: Ipea, nov., 2023. (IPCID Working Paper, 001). DOI: http://dx.doi.org/10.38116/ipcid-wp001pt_BR
dc.identifier.urihttps://repositorio.ipea.gov.br/handle/11058/13797
dc.language.isoengpt_BR
dc.location.countryBRpt_BR
dc.publisherInstituto de Pesquisa Econômica Aplicada (Ipea)pt_BR
dc.publisherInternational Policy Centre for Inclusive Development (IPCID)pt_BR
dc.rightsAcesso Abertopt_BR
dc.rights.holderInstituto de Pesquisa Econômica Aplicada (Ipea)pt_BR
dc.rights.licenseThe 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.pt_BR
dc.rights.typeLicença Padrão Ipeapt_BR
dc.subject.keywordDesigualdade de riquezapt_BR
dc.subject.keywordElitespt_BR
dc.subject.keywordHerançapt_BR
dc.subject.keywordImposto sobre herançapt_BR
dc.subject.vcipeaHerançapt_BR
dc.titleThe Role of Brazil’s inheritance system in wealth inequalitypt_BR
dc.title.alternativeWorking Paper IPCid 001 : The Role of Brazil’s inheritance system in wealth inequalitypt_BR
dc.typeWorking paperpt_BR
dspace.entity.typePublication
ipea.classificationAdministração Pública. Governo. Estadopt_BR
ipea.classificationDesenvolvimento Socialpt_BR

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