Progressivity and distributive impacts of personal income tax: the case of China and Brazil

ABSTRACT This paper aims to evaluate and compare the distributive impact of personal income tax (PIT) on individual’s in Brazil China by measuring Gini Index before after this incidence. The also proposes a methodology for transposing PIT backets from one country another. results show that more progressive scheme implemented China, with brackets higher rates, does not guarantee reduction inequality, due level exemption incomes which marginal rates affect. Thus, it can be perceived these two countries deserves revisions if they seek fulfill function.