Tributação da riqueza: princípios gerais, perspectivas internacionais e lições para o Brasil

MORGAN, MARC; CARVALHO JUNIOR, PEDRO

doi:10.1590/0101-31572021-3131

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Brazilian Journal of Political Economy

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Articles • Brazil. J. Polit. Econ. 41 (1) • Jan-Mar 2021 • https://doi.org/10.1590/0101-31572021-3131 copiar

Tributação da riqueza: princípios gerais, perspectivas internacionais e lições para o Brasil

Autoria SCIMAGO INSTITUTIONS RANKINGS

RESUMO

O debate sobre tributação da riqueza está novamente sujeito a um grande interesse devido às propostas que saem do ciclo eleitoral dos EUA e ao crescente aumento da desigualdade da riqueza no mundo. Este artigo debate a tributação da posse da riqueza e de sua transferência entre gerações (o imposto sobre fortunas e o imposto sobre heranças), analisando a experiência internacional e extraindo lições para o Brasil. O “Imposto sobre Grandes Fortunas” nunca foi implementado e o “Imposto sobre Heranças”, em nível estadual, tem sido enfraquecido ao longo do tempo. Portanto, considerando a experiência histórica e as pesquisas atuais, nós propomos um modelo de implementação e maior progressividade destes dois impostos, apesar de importantes restrições no campo da economia política.

PALAVRAS-CHAVE:
Imposto sobre a riqueza; imposto sobre a herança; desigualdade

Country	Competence	Tax Base	Tax Unit	Tax Threshold¹	Tax Rates (%)
Luxembourg	Central	Net Wealth	Corporate	No threshold	0.5
Switzerland	Regional and Local	Net Wealth	Personal	180,000²	0.1 to 0.94
Uruguay	Central	Net Wealth	Personal and Corporate	120,000	0.7 to 2.8
Colombia	Central	Net Wealth	Personal	1,300,000	1.0
Norway	Regional and Local	Net Wealth	Personal	120,000	0.85
Argentina	Central	Gross Wealth	Personal	70,000	0.25 to 0.75
France	Central	Net Real Estate Value	Personal	1,300,000	0.5 to 1.5
Spain	Central and Regional	Net Wealth	Personal	700,000	0.5 to 2.5

Country	2000-2003*	2004-2007*	2008	2009	2010	2011	2012	2013	2014	2015	2016	2017	2018
Luxemburg	2.37	2.26	1.90	1.94	2.07	1.99	2.04	2.10	2.16	2.52	2.62	2.73	2.87
Switzerland	1.20	1.20	1.19	1.20	1.17	1.13	1.12	1.17	1.21	1.24	1.26	1.28	1.33
Uruguay	0.75	1.01	1.05	1.18	1.08	1.06	1.06	1.06	1.14	1.11	1.05	1.01	0.98
Colombia	0.48	0.18	0.69	0.44	0.41	0.72	0.66	0.63	0.58	0.69	0.51	0.42	0.05
Norway	0.53	0.55	0.56	0.56	0.55	0.55	0.55	0.56	0.57	0.45	0.54	0.54	0.57
Argentina	n.d.	0.30	0.29	0.32	0.31	0.27	0.27	0.31	0.31	0.31	0.24	0.22	0.10
France	0.16	0.19	0.21	0.18	0.22	0.21	0.24	0.21	0.24	0.24	0.22	0.22	0.08
Spain	0.20	0.20	0.26	0.06	0.06	0.06	0.14	0.20	0.18	0.18	0.18	0.18	0.18
Iceland	0.70	0.10	-	-	0.24	0.37	0.53	0.47	0.54	-	-	-	-

Country	Direct Descendants			Others Heirs
Country	Exemption Threshold¹	Top Marginal Threshold¹	Top Marginal Tax Rate	Top Marginal Tax Rate
Japan	75,000	4,500,000	55%	55%
Korea	75,000	2,300,000	50%	50%
France	160,000	1,800,000	45%	60%
United States	5,000,000	5,000,000	40%	40%
United Kingdom	368,000	368,000	36%	36%
Ireland	310,000	310,000	33%	33%
Spain	8,000	800,000	32%	64%
Belgium	50,000	500,000	30%	80%
Germany	400,000	26,000,000	30%	50%
South Africa	235,000	2,100,000	25%	25%
Chile	56,000	840,000	25%	35%
Holland	20,000	122,000	20%	40%
Finland	20,000	1,000,000	19%	33%
Ecuador	50,000	600,000	17.5%	35%
Argentina (BA)²	10,000	670,000	16%	22%
Denmark	34,000	34,000	15%	25%
Iceland	10,000	10,000	10%	10%
Greece	150,000	300,000	10%	40%
Turkey	37,000	926,000	10%	10%
Taiwan	12,000	12,000	10%	10%
Colombia	Integrated to Income Tax	n.a.	10%	10%
Brazil	20,000	n.a.	8%	8%
Italy	1,000,000	1,000,000	4%	8%

Country	1995-2000	2001-2005	2006-2010	2011	2012	2013	2014	2015	2016	2017	2018
Belgium	0.37	0.48	0.61	0.64	0.70	0.79	0.70	0.73	0.70	0.72	0.72
France	0.42	0.47	0.41	0.41	0.43	0.45	0.48	0.56	0.55	0.62	0.61
Japan	0.43	0.30	0.29	0.31	0.32	0.33	0.39	0.39	0.40	0.39	0.41
Korea	n.a.	n.a.	0.24	0.25	0.37	0.32	0.35	0.30	0.33	0.39	0.41
Taiwan	n.a.	n.a.	n.a.	0.17	0.19	0.16	0.16	0.20	0.28	0.29	n.d.
Holland	0.28	0.30	0.29	0.24	0.21	0.27	0.23	0.24	0.26	0.25	0.25
United Kingdom	0.18	0.21	0.20	0.18	0.18	0.19	0.21	0.24	0.25	0.26	0.22
Finland	0.23	0.29	0.27	0.20	0.25	0.32	0.24	0.30	0.24	0.41	0.30
Spain	0.20	0.22	0.25	0.21	0.22	0.24	0.26	0.26	0.24	0.23	0.22
Germany	0.12	0.16	0.17	0.16	0.16	0.16	0.19	0.21	0.22	0.19	0.20
Denmark	0.20	0.20	0.22	0.26	0.21	0.21	0.20	0.26	0.21	0.20	0.21
Switzerland	0.28	0.22	0.15	0.14	0.14	0.15	0.18	0.16	0.17	0.17	0.18
Ireland	0.18	0.13	0.17	0.14	0.16	0.15	0.19	0.16	0.15	0.15	0.16
Iceland	0.10	0.09	0.11	0.08	0.11	0.13	0.13	0.13	0.15	0.16	0.15
United States	0.32	0.27	0.20	0.09	0.12	0.16	0.14	0.14	0.14	0.14	0.14
Brazil	n.a.	0.04	0.05	0.06	0.07	0.08	0.08	0.11	0.12	0.11	0.11
Greece	0.25	0.17	0.08	0.06	0.05	0.05	0.06	0.08	0.07	0.09	n.d.
Chile	0.03	0.04	0.07	0.04	0.05	0.03	0.02	0.05	0.06	0.11	0.07
South Africa	0.04	0.04	0.03	0.04	0.03	0.03	0.04	0.05	0.04	0.07	n.d.
Italy	0.07	0.03	0.02	0.11	0.04	0.04	0.04	0.04	0.04	0.05	0.05
Turkey	n.a.	n.a.	0.09	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.03
Norway	0.09	0.09	0.09	0.06	0.06	0.07	0.06	-	-	-	-
Austria	0.05	0.07	0.04	-	-	-	-	-	-	-	-
Sweden	0.10	0.09	-	-	-	-	-	-	-	-	-
Portugal	0.07	0.05	-	-	-	-	-	-	-	-	-

Accumulated wealth (as multiples of monthly min. wage)	Effective tax rate
20,000	0%
50,000	2%
250,000	3%
1,000,000	4%

Accumulated capital receipts (as multiples of monthly min. wage)	Effective tax rate
50	0%
100	20%
250	25%
500	30%
1,000	35%
2,000	40%
10,000	45%
25,000	50%

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E-mail: cecilia.heise@bjpe.org.br

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[1] **
Doctor in Economics, Paris School of Economics.