PIKETTY’S “CAPITAL ET IDÉOLOGIE”: Could it Inform a Tax Reform in Post-Covid-19 Brazil?

KERSTENETZKY, CELIA LESSA; WALTENBERG, FÁBIO DOMINGUES

doi:10.25091/s01013300202000030010

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ARTIGO • Novos estud. CEBRAP 39 (3) • Sep-Dec 2020 • https://doi.org/10.25091/s01013300202000030010 copy

PIKETTY’S “CAPITAL ET IDÉOLOGIE”: Could it Inform a Tax Reform in Post-Covid-19 Brazil?¹ 1 The authors would like to thank Isabel Ribeiro de Oliveira and two anonymous reviewers for their suggestions, which allowed for the improvement of this paper. F. Waltenberg is grateful to the Colégio Brasileiro de Altos Estudos (CBAE) at the Federal University of Rio de Janeiro (UFRJ), in particular to Ana Celia Castro, for providing the author with the opportunity to participate in its Chairs Program, under which this joint article was developed, and to Capes for providing a post-doctoral grant. C. L. Kerstenetzky thanks Capes for a senior foreign visiting professor grant (number 88881337220/2019-1) and acknowledges the privilege of occupying the Josué de Castro Chair on Inequality at the CBAE, which provided the occasion for the reflections undertaken in this joint article.

“Capital e ideologia” de Piketty poderia orientar uma reforma tributária no Brasil no pós-Covid-19?

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

In the light of Piketty’s Capital et idéologie, this article reflects on Brazil’s regressive tax structure and the crises induced by the Covid-19 pandemic. We present programmatic aspects of the book, anticipating how its tax justice proposals would be received in the Brazilian public debate. We question whether the current crises provide an opportunity for discussing structural changes like the reversal of the Brazilian tax structure.

KEYWORDS:
Covid-19; tax reform; Thomas Piketty; progressive taxation; tax justice

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[1] CELIA LESSA KERSTENETZKY [https://orcid.org/0000-0002-5747-2485] is Ph.D in Political and Social Sciences at the European University Institute (Italy). Coordinator of the Center for Studies on Inequality and Development (CEDE) and head of the Chair Josué de Castro of Inequality (2020) at the Brazilian College of High Studies at UFRJ. Both researchers contributed equally to the elaboration of the article, from the research stage to the writing and review stages.