A desigualdade econômica no Rio Grande do Sul: primeiras investigações sobre a curva de Kuznets

In attempt to identify the empirical validity of the Kuznets hypothesis to the state of Rio Grande do Sul, this paper determines the relationship between value added and the Theil inequality Index to the sub-regions. The study deals with the so-called local regression, as an alternative to the traditional parametric methods. The general issue which raised this investigation is concerned with the recognition that Brazil is one of the less equal countries in the world, according to a bundle of measures used to identify the phenomenon. Such is the case of the personal or regional distribution of income, of educational opportunities, social security health, crime and many others. As regards regional income inequality, the paper concluded that there is moderate support to the hypothesis under scrutiny.Buscando verificar, empiricamente, a validade da chamada hipótese de Kuznets para o Rio Grande do Sul, o presente estudo calcula a relação entre o valor adicionado e o índice de desigualdade na distribuição das rendas municipais. A técnica utilizada é a chamada regressão local, por contraste aos tradicionais métodos paramétricos. A problemática mais geral que circunscreve o tratamento do tema diz respeito à constatação de que o Brasil é um dos países menos igualitários do mundo, de acordo com as mais variadas dimensões da desigualdade utilizadas. Tal é o caso da distribuição pessoal ou regional da renda, das oportunidades educacionais, da previdência, da saúde, da criminalidade, e muitas outras. Em termos da desigualdade regional na distribuição pessoal da renda, observou-se moderado apoio à hipótese investigada. Palavras-chave Curva de Kuznets; hipótese de Williamson-Kuznets; desigualdade econômica

Vertical tax competition in Brazil: Empirical evidence for ICMS and IPI in the period 1995–2009

The main objective of this study is to quantify the impact caused by changes in federal tax on the tax policy of the Brazilian states, considering the presence of horizontal tax competition between states. Using panel data covering 26 Brazilian states plus the Federal District during the period 1995–2009, two models were estimated representing the average reaction of the states in response to changes in federal tax rates. In the first model, both levels of government act simultaneously, whereas in the second model, reaction is sequential, with the federal government acting as the leader in defining its effective tax rates. The results indicate a positive and significant response of states to increases in the federal tax rate, resulting in an over-taxation of the common tax base and higher tax rates. Additional tests show that the first model is the most suitable to represent the problem analysed