The Role of Brazil’s inheritance system in wealth inequality

Carvalho Junior, Pedro Humberto Bruno de

Please use this identifier to cite or link to this item: https://repositorio.ipea.gov.br/handle/11058/13797

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DC Field	Value	Language
dc.contributor.author	Carvalho Junior, Pedro Humberto Bruno de	-
dc.coverage.spatial	Brasil	pt_BR
dc.date.accessioned	2024-05-20T12:58:50Z	-
dc.date.available	2024-05-20T12:58:50Z	-
dc.date.issued	2023-11	-
dc.identifier.citation	CARVALHO 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-wp001	pt_BR
dc.identifier.uri	https://repositorio.ipea.gov.br/handle/11058/13797	-
dc.description.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.	pt_BR
dc.language.iso	en-US	pt_BR
dc.publisher	Instituto de Pesquisa Econômica Aplicada (Ipea)	pt_BR
dc.publisher	International Policy Centre for Inclusive Development (IPCID)	pt_BR
dc.title	The Role of Brazil’s inheritance system in wealth inequality	pt_BR
dc.title.alternative	IPCID Working Paper 001 : The Role of Brazil’s inheritance system in wealth inequality	pt_BR
dc.type	Working Paper IPCid	pt_BR
dc.rights.holder	Instituto de Pesquisa Econômica Aplicada (Ipea)	pt_BR
dc.source.urlsource	https://www.ipea.gov.br	pt_BR
dc.location.country	BR	pt_BR
dc.description.physical	21 p.: il.	pt_BR
dc.subject.vcipea	IPEA::Quadro Institucional::Direito. Legislação::Direito e Legislação – Geral::Herança	pt_BR
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.	pt_BR
dc.subject.keyword	Desigualdade de riqueza	pt_BR
dc.subject.keyword	Elites	pt_BR
dc.subject.keyword	Herança	pt_BR
dc.subject.keyword	Imposto sobre herança	pt_BR
ipea.description.additionalinformation	The 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
ipea.access.type	Acesso Aberto	pt_BR
ipea.rights.type	Licença Padrão Ipea	pt_BR
ipea.englishdescription.abstract	The 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
ipea.researchfields	N/A	pt_BR
ipea.classification	Administração Pública. Governo. Estado	pt_BR
ipea.classification	Desenvolvimento Social	pt_BR
Appears in Collections:	Administração Pública. Governo. Estado: Periódicos Desenvolvimento Social: Periódicos

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