DIVIDEND TAXATION AND IT’S IMPACTS IN INCOME REDISTRIBUTION

Authors

DOI:

https://doi.org/10.1590/q5qb6j43

Abstract

The objective of this work is to analyze dividends taxation under the theory of optimal taxation framework, as well as to estimate the fiscal impact resulting from the main proposals for this taxation and to measure the correspondent impacts on income distribution. There are several studies within the scope of the theory of optimal taxation, whose methodology incorporate assumptions more realistic and modeling improvements, which have indicated that taxing capital income plays a fundamental role in an optimal tax system. The results of the estimates of dividend taxation, produced by a microsimulation model, point to a revenue gain of approximately R$ 150 billion on average, and that this taxation has the potential to reduce income inequality by up to 9.60%, considering the personal income tax payers group, as measured by the Gini index.

Author Biographies

  • Filipe Gama, Secretaria da Receita Federal do Brasil

    xx

  • Manoel Pires, Universidade de Brasília

    xx

  • Fabio Avila de Castro, Secretaria da Receita Federal do Brasil

    Engenheiro eletrônico formado pelo ITA. Exerceu funções técnicas e de gerência no projeto do giroscópio a fibra óptica do Instituto de Estudos Avançados (IEAv) do Departamento de Ciência e Tecnologia Aeroespacial (DCTA). Juntou-se à Secretaria da Receita Federal em 1999, onde exerceu funções técnicas e de gerência na área de arrecadação e cobrança e, posteriormente, na área de previsão de receitas.

Published

2026-09-17

Issue

Vol. 35 No. 3 (2026): Economia e Sociedade

Section

Article

License

Authors who publish in this journal agree to the following terms: Authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Creative Commons Attribution License, which allows the sharing of the work with acknowledgment of authorship and initial publication in this journal. Authors are authorized to enter into additional contracts separately for the non-exclusive distribution of the version of the work published in this journal (e.g., publish in an institutional repository or as a book chapter), with acknowledgment of authorship and initial publication in this journal. All content of the journal, except where identified, is licensed under a Creative Commons Attribution BY-NC License.