Public participation in tax policy and administration A picture of the situation in Brazil and INESC’s work GIFT GENERAL STEWARDS MEETING October 10-11, 2017

Tax burden in Brazil and OECD countries, in % of the GDP, 2013 Source: Federal Revenue, 2015

Tax Burden on Wealth, interest and gain of capital, Brazil and OECD countries, in % of GDP, 2013 Source: Federal Revenue, 2015

Tax Burden on property, Brazil and OECD countries, in % of GDP, 2013 Source: Federal Revenue, 2015

Tax Burden on goods and services, Brazil and OECD countries, in % of GDP, 2013 Source: Federal Revenue, 2015

Tax Burden by incidence base, Brazil and OECD countries, in % of GDP, 2013 Income, interest, gain of capital Wages (includes pensions) Property Goods and services

Participation of indirect and direct tax on the total family income, Brazil, 2009 Decils of income Indirect Tax % Direct Tax % Tax total % Source: IPEA, 2011

Participations by decils of income, by race and gender, Brazil, 2011 White Black Women Men Women Men Source: PNAD, 2011