ABSTRACT
This article investigates the trajectory of the debate on redistribution and taxation after redemocratization in Brazil, identifying factors potentially favorable to progressive reforms, as well as obstacles to their implementation. Specifically, it aims to understand the resilience of an unfair tax system in one of the most unequal democracies in the world. Following a literature review, some exploratory hypotheses are proposed and analyzed in a preliminary and indirect way through the identification of elements related to inequality and taxation in the political platforms of Brazilian Presidents, from Collor to Bolsonaro.
KEYWORDS:
Inequality; taxation; progressivity; tax reform; democracy