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Tulane University

CEQ Working Paper No 16: Comparing The Incidence Of Taxes And Social Spending In Brazil And The United States


Comparing The Incidence Of Taxes And Social Spending In Brazil And The United States
Working Paper No. 16

A working document by:
Nora Lustig
Tulane University
Sean Higgins
Tulane University
Whitney Ruble
Tulane University
Timothy Smeeding
University of Wisconsin at Madison

Abstract
We perform the first comprehensive fiscal incidence analyses in Brazil and the US, including direct cash and food transfers, targeted housing and heating subsidies, public spending on education and health, and personal income, payroll, corporate income, property, and expenditure taxes. In both countries, primary spending is close to 40 percent of GDP. The US achieves higher redistribution through direct taxes and transfers, primarily due to underutilization of the personal income tax in Brazil and the fact that Brazil‘€™s highly progressive cash and food transfer programs are small while larger transfer programs are less progressive. However, when health and non-tertiary education spending are added to income using the government cost approach, the two countries achieve similar levels of redistribution. This result may be a reflection of better-off households in Brazil opting out of public services due to quality concerns rather than a result of government effort to make spending more equitable.

Access the working document here:
Updated November 2013
CEQ Working Paper No 16: Comparing The Incidence Of Taxes And Social Spending In Brazil And The United States

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Latin American Writers Series: Andrea Palet (Editorial Laurel)

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Editorial Director Andrea Palet presents the history, philosophy, and ongoing projects of Editorial Laurel, a publishing house founded in Santiago, Chile in 2014. Her presentation sheds light on the changing landscape of literature in the Americas today. It will be followed by a reception. This event will be held in Spanish.

About the Latin American Writers Series

This series brings together Latin America’s most representative creative voices and the editorial entrepreneurs that publish them. By way of interviews conducted by renowned Ecuadorian writer Gabriela Alemán and presentations of various editorial missions, the guests will shed light on a literary world shaped by the contemporary issues of the continent. Moving forward, their conversations will comprise the centerpiece of a digital archive that introduces their ideas to a global audience.

Este serie reúne a los autores más representativos de la escritura continental y los editores que los publican. A través de entrevistas con la reconocida escritora ecuatoriana Gabriela Alemán y presentaciones de proyectos editoriales, los invitados explorarán los vínculos entre el mundo literario y la realidad continental. Sus conversaciones se convertirán después en el eje de un archivo digital que busca llevar estas ideas a un público global.

About the Speaker

Andrea Palet is the founding editorial director of Editorial Laurel, established in 2014 in Santiago, Chile. Under her leadership, the house has released the works of more than 20 novelists, essayists, and chroniclers. Paleta also oversees the Master of Editing program at the Universidad de Diego Portales. A collection of her columns, Leo y olvido, was released in 2018 by Ediciones Bastante.

Latin American Writers Series: Power Paola

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Ecuadorian author and Tulane Visiting scholar Gabriela Alemán interviews Colombian writer and visual artist Power Paola about her life, interests, and influences. Their discussion will be followed by an open Q&A and an informal reception. This event will be held in Spanish.

About the Latin American Writers Series

This series brings together Latin America’s most representative creative voices and the editorial entrepreneurs that publish them. By way of interviews conducted by renowned Ecuadorian writer Gabriela Alemán and presentations of various editorial missions, the guests will shed light on a literary world shaped by the contemporary issues of the continent. Moving forward, their conversations will comprise the centerpiece of a digital archive that introduces their ideas to a global audience.

Este serie reúne a los autores más representativos de la escritura continental y los editores que los publican. A través de entrevistas con la reconocida escritora ecuatoriana Gabriela Alemán y presentaciones de proyectos editoriales, los invitados explorarán los vínculos entre el mundo literario y la realidad continental. Sus conversaciones se convertirán después en el eje de un archivo digital que busca llevar estas ideas a un público global.

About the Author

Powerpaola was born Paola Andrea Gaviria Silguero in Cali, Colombia. Writer, visual artist, and filmmaker, she has published the graphic novels Virus Tropical (2011), Por Dentro_ (2012), _Diario_ (2013), _qp_ (2014), _Todo va a estar bien (2015), and Nos vamos (2016). She also collaborated on the film adaptation of Virus Tropical, which won the 2019 Quirino award for Best Ibero-American Animation Feature Film. Her artwork has been exhibited in museums and galleries in Europe, Austrialia, and the Americas.

Latin American Writers Series: Martín Fernández (Casa Editorial HUM/Estuario Editora)

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Martín Fernández, editorial director of Casa Editorial HUM and Estuario Editora in Montevideo, Uruguay, presents the houses’ histories, missions, and ongoing projects. His presentation sheds light on the changing landscape of literature in the Americas today. It will be followed by an informal reception. Note: This event will be held in Spanish.

About the Latin American Writers Series

This series brings together Latin America’s most representative creative voices and the editorial entrepreneurs that publish them. By way of interviews conducted by renowned Ecuadorian writer Gabriela Alemán and presentations of various editorial missions, the guests will shed light on a literary world shaped by the contemporary issues of the continent. Moving forward, their conversations will comprise the centerpiece of a digital archive that introduces their ideas to a global audience.

Este serie reúne a los autores más representativos de la escritura continental y los editores que los publican. A través de entrevistas con la reconocida escritora ecuatoriana Gabriela Alemán y presentaciones de proyectos editoriales, los invitados explorarán los vínculos entre el mundo literario y la realidad continental. Sus conversaciones se convertirán después en el eje de un archivo digital que busca llevar estas ideas a un público global.

About the Speaker

Martin Fernández is the Editorial director of the publishing houses Casa Editorial HUM and Estuario Editora in Montevideo, Uruguay. He founded HUM in 2007 after leaving his previous project, the underground publishing house ArteFato, which he co-directed between 2004 and 2007. HUM and Estuario publish contemporary Uruguayan literature in high-quality, aesthetically distinct editions. They have collectively released more than 400 titles.

Latin American Writers Series: Alberto Barrera Tyszka

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Ecuadorian writer and Tulane Visiting Scholar Gabriela Alemán interviews Venezuelan writer Alberto Barrera Tyszka about his life, interests, and influences. Their discussion will be followed by an open Q&A and an informal reception. This event will be held in Spanish.

About the Latin American Writers Series

This series brings together Latin America’s most representative creative voices and the editorial entrepreneurs that publish them. By way of interviews conducted by renowned Ecuadorian writer Gabriela Alemán and presentations of various editorial missions, the guests will shed light on a literary world shaped by the contemporary issues of the continent. Moving forward, their conversations will comprise the centerpiece of a digital archive that introduces their ideas to a global audience.

Este serie reúne a los autores más representativos de la escritura continental y los editores que los publican. A través de entrevistas con la reconocida escritora ecuatoriana Gabriela Alemán y presentaciones de proyectos editoriales, los invitados explorarán los vínculos entre el mundo literario y la realidad continental. Sus conversaciones se convertirán después en el eje de un archivo digital que busca llevar estas ideas a un público global.

About the Author

Born in Caracas, Alberto Barrera Tyszka has published over a dozen works of poetry, short story, chronicle, novel, and biography. His most recent publications include the novels Patria o Muerte (2015) and Rating (2011), the poetic anthology La inquietud (2013), the collection of chronicles Un país a la semana (2013), and the short story collection Crímenes (2009). In 2005, he collaborated with Cristina Marcano to write the definitive biography of Hugo Chávez, Hugo Chávez sin uniforme: una historia personal (2005). Patria o muerte won the 2015 Premio Tusquets de Novela, and his novel La enfermedad, translated into English as The Sickness (2010), received the 2006 Herralde Award. Barrera also writes for television and has scripted soap operas for Venezuelan, Mexican, Colombian, and Argentinian networks.