A Tribute to Patriarchy
DOI:
https://doi.org/10.1590/1806-9584-2023v31n182480Keywords:
Income Tax, Alimony, Gender and Taxation, Fiscal SociologyAbstract
Departing from a dialogue between critical tax theory and the new fiscal sociology, this article finds a peculiar kind of gender-based discrimination, which takes place in Brazilian tax legislation. The interpretation of data concerning Brazilian income tax on alimony, under the light of the norms about tax imposition or exoneration related to the matter – which seems to compromise even the permanent austerity agenda that defines the country´s fiscal regime – suggests that the State could be renouncing to revenues in order to achieve the single effect of submitting women to a higher burden when compared to man, and to foster a familiar arrangement in which men should be divorced and exempted of their offspring´s caring duties, while women that are mothers of children or teenagers should be married to their fathers.
Downloads
References
ALESINA, Alberto; FAVERO, Carlo; GIAVAZZI, Francesco. Austerity: when it works and when it doesn’t. Princeton: Princeton University Press, 2019.
BLUMBERG, Grace. “Sexism in the Code: A Comparative Study of Income Taxation of Working
Wives and Mothers”. In: INFANTI, Anthony C.; CRAWFORD, Bridget J. (Orgs.). Critical Tax Theory: an introduction. Cambridge: Cambridge University Press, 2009. p. 3-10.
BRASIL. Emenda Constitucional número 109, de 15 de março de 2021. Brasília: Congresso
Nacional, 2021a. Disponível em http://www.planalto.gov.br/ccivil_03/constituicao/Emendas/Emc/emc109.htm. Acesso em 28/04/2021.
BRASIL. Grandes Números IRPF – ano-calendário 2020. Brasília: Secretaria da Receita Federal,
b. Disponível em https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/dadosabertos/receitadata/estudos-e-tributarios-e-aduaneiros/estudos-e-estatisticas/11-08-2014-grandes-numeros-dirpf/capa_indice_tabelas_ac2020_v2.pdf. Acesso em 2 9/11/2021.
BRASIL. Projeto de Lei 2.897, de 19 de agosto de 2021. Brasília: Câmara dos Deputados, 2021c.
Disponível em www.camara.leg.br/proposicoesWeb/fichadetramitacao?idProposicao=2269501. Acesso em 22/04/2021.
BRASIL. Decreto 9.580, de 22 de novembro de 2018. Regulamenta a tributação, a fiscalização,
a arrecadação e a administração do Imposto sobre a Renda e Proventos de Qualquer Natureza. Brasília, 2018. Disponível em https://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/decreto/d9580.htm.
BRASIL. Lei 10.406, de 10 de janeiro de 2002. Brasília: Congresso Nacional, 2002a. Disponível em www.planalto.gov.br/ccivil_03/LEIS/2002/L10406compilada.htm. Acesso em 29/04/2021.
BRASIL. Lei 7.713, de 22 de dezembro de 1988. Altera a legislação do imposto de renda e dá
outras providências. Brasília, 1988. Disponível em https://www.planalto.gov.br/ccivil_03/leis/l7713.htm#:~:text=LEI%20N%C2%BA%207.713%2C%20DE%2022%20DE%20DEZEMBRO%20DE%201988.&text=Altera%20a%20legisla%C3%A7%C3%A3o%20do%20imposto,Art.
BRASIL. Decreto número 4377, de 13 de setembro de 2002. Promulga a Convenção sobre a
Eliminação de Todas as Formas de Discriminação contra as Mulheres, de 1979, e revoga o
Decreto 89.460, de 20 de março de 1984. Brasília, 2002b. Disponível em http://www.planalto.gov.br/ccivil_03/decreto/2002/d4377.htm.
BROWN, Karen B. “Not Color or Gender-Neutral: New Tax Treatment of Employment Discrimination Damages”. In: INFANTI, Anthony C.; CRAWFORD, Bridget J. (Orgs.). Critical Tax Theory: an introduction. Cambridge: Cambridge University Press, 2009. p. 155-161.
BROWN, Wendy. Nas Ruínas do Neoliberalismo: a ascensão da política antidemocrática no
Ocidente. Tradução de Mario A. Marino e Eduardo Altheman C. Santos. São Paulo: Politeia, 2019.
CAIN, Patricia A. “Same-Sex Couples and the Federal Tax Laws”. In: INFANTI, Anthony C.; CRAWFORD, Bridget J. (Orgs.). Critical Tax Theory: an introduction. Cambridge: Cambridge University Press, 2009. p. 185-191.
CALLISON, Willian; MANFREDI, Zachary. “Introduction: Theorizing Mutant Neoliberalism”. In:
CALLISON, Willian; MANFREDI, Zachar (Eds.). Mutant Neoliberalism: Market Rule and Political
Rupture. Nova Iorque: Fordham University Press, 2020. p. 1-39.
CARBONE, June. “Economics, Feminism, and the Reinvention of Alimony: A Reply to Ira Ellman”. Vanderbilt Law Review, Nashville, v. 43, n. 5, p. 1462-1501, 1990. Disponível em https://scholarship.law.vanderbilt.edu/vlr/vol43/iss5/2/. Acesso em 10/09/2021.
CASALE, Daniela Maria. “Indirect Taxation and Gender Equity: Evidence from South Africa”.
Feminist Economics, Houston, v. 13, n. 18, p. 25-54, 2012. Disponível em https://www.tandfonline.com/doi/abs/10.1080/13545701.2012.716907. Acesso em 10/03/2021.
COOPER, Melinda. Family Values: Between Neoliberalism and the New Social Conservatism. New York: Zone Books, 2019.
CUDD, Ann E. Analyzing Opression. Oxford: Oxford University Press, 2006.
ELLMAN, Ira Mark. “The Theory of Alimony”. California Law Review, Berkeley, v. 77, n. 1, p. 1-81, 1989. Disponível em https://www.jstor.org/stable/3480529. Acesso em 8/11/2021.
FLYVBJERG, Bent. Making Social Science Matter: why social inquiry failed and how it can succeed again. Cambridge: Cambridge University Press, 2001.
FMI – Fundo Monetário Internacional. IMF fiscal monitor: tackling inequality, 2017. Washington: IMF, 2017. Disponível em https://www.imf.org/en/Publications/FM/Issues/2017/10/05/fiscal-monitoroctober-2017. Acesso em 30/04/2021.
GHERARDI, Natalia; ENRÍQUEZ, Corina Rodríguez. “Los impuestos como herramienta para la equidad de genero: el caso del impuesto a las ganancias sobre personas físicas en Argentina”. Documento de Trabajo – Centro Interdisciplinario para El Estudio de Politicas Públicas [online], Buenos Aires, n. 67, 2008. Disponível em https://www.ohchr.org/Documents/Issues/Poverty/ContributionsFiscaltaxpolicy/ELA_CIEPP2.pdf. Acesso em 17/12/2021.
GROWN, Caren; VALODIA, Imraan (Eds.). Taxation and Gender Equity: a comparative analysis
of direct and indirect taxes in developing and developed countries. Londres e Nova Iorque:
Routledge, 2010.
HUANG, Chye-Ching; TAYLOR, Roderick. “How the Federal Tax Code can Better Advance Racial
Equity?”. Executive Sumary: Center on Budget and Policy Priorities [online], Washington, 2019.
Disponível em https://www.cbpp.org/research/federal-tax/how-the-federal-tax-code-can-betteradvance-racial-equity. Acesso em 18/12/2020.
HUETE, Miguel Ángel Sánchez. “La Tributación e su Impacto de Género en España para la equidad de género”. Revista de Derecho UCN, Coquimbo, v. 20, n. 2, p. 201-231, abril 2013. Disponível em https://revistaderecho.ucn.cl/index.php/revista-derecho/article/view/1953/1579. Acesso em 10/03/2021.
IBGE – INSTITUTO BRASILEIRO DE GEOGRAFIA E ESTATÍSTICA. Projeções da população: Brasil e
Unidades da Federação: revisão 2018. 2 ed. Rio de Janeiro: IBGE, 2018.
INFANTI, Anthony C.; CRAWFORD, Bridget J. “Introduction”. In: INFANTI, Anthony C.; CRAWFORD, Bridget J. Critical Tax Theory: an introduction. Cambridge: Cambridge University Press, 2009.
KAPAHI, Vineeta. “Building a More Immigrant Inclusive Tax Code: Expanding the EITC to ITIN
Filers”. New Jersey Policy Perspective [online], Trentom, 2020. Disponível em https://www.njpp.
org/publications/report/building-a-more-immigrant-inclusive-tax-code-expanding-the-eitc-to-itinfilers/. Acesso em 18/12/2020.
KARAMESSINI, Maria; RUBERY, Jill. “Economic Crisis and Austerity: Challenges to Gender Equality”. In: KARAMESSINI, Maria; RUBERY, Jill (Orgs.). Women and Austerity: the economic crisis and the future for gender equality. Londres e Nova Iorque: Routledge, 2014. p. 314-351.
KORNHAUSER, Marjorie E. A. “Taxing Woman: The Relationship of Feminist Scholarship to Tax”. In: INFANTI, Anthony C.; CRAWFORD, Bridget J. Critical Tax Theory: an introduction. Cambridge: Cambridge University Press, 2009. p. 176-182.
MARTIN, Isaac William. Rich People’s Movements: grassroots campaigns to untax the one percent. Oxford: Oxford University Press, 2013.
MARTIN, Isaac; MEHROTRA, Ajay; PRASAD, Monica. “The Thunder of History: the origins and
development of the new fiscal sociology”. In: MARTIN, Isaac; MEHROTRA, Ajay; PRASAD, Monica (Eds). The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. Cambridge: Cambridge University Press, 2009. p. 1-28.
MUMFORD, Ann. Fiscal Sociology at the Centenary: UK Perspectives on Budgeting, Taxation and Austerity. Londres: Palgrave Macmillan, 2019.
OKIN, Susan Moller. “Gênero, o público e o privado”. Revista Estudos Feministas, Florianópolis, v. 16, n. 2, p. 305-332, agosto 2008. Disponível em https://www.scielo.br/j/ref/a/4MBhqfxYMpPPPkqQN9jd5hB/?lang=pt. Acesso em 12/09/2020.
PIERSON, Paul. “From expansion to austerity: the new politics of taxing and spending”. In: LEVIN, Martin A.; LANDY, Marc K.; SHAPIRO, Martin M. (Eds.). Seeking the center: politics and policymaking in the new century. Washington (DC): Georgetown University Press, 2001. p. 54-80.
PIRES, Manoel. “Carga Tributária no Brasil (1990-2020)”. Observatório de Política Fiscal [online], Rio de Janeiro, 2021. Disponível em http://observatorio-politica-fiscal.ibre.fgv.br/posts/cargatributaria-no-brasil-1990-2020. Acesso em 28/04/2021.
POSNER, Richard A. Economic Analysis of Law. Boston: Little Brown & Company, 1972.
ROSS, Michael. “Does Taxation Lead to Representation?”. British Journal of Political Science, v. 34, p. 229-249, 2004. Disponível em https://www.jstor.org/stable/4092362.
SCHUMPETER, Joseph A. “The Crisis of The Tax State”. In: SWEDBERG, Richard (Org.). Joseph A.
Schumpeter: The economics and sociology of capitalism. Princeton: Princeton University Press, 1991.
TALLMANN, Helena; ZASSO, José; MARTINS, Rita. “Pais Dividem Responsabilidade na Guarda
Compartilhada dos Filhos”. Revista Retratos, 2019. Disponível em https://agenciadenoticias.
ibge.gov.br/agencia-noticias/2012-agencia-de-noticias/noticias/23931-pais-dividemresponsabilidades-na-guarda-compartilhada-dos-filhos.
TEIXEIRA, Marilane. “A crise econômica e as políticas de austeridade: efeitos sobre as mulheres”. In: ROSSI, Pedro; DWECK, Esther; OLIVEIRA, Ana Luíza Matos de (Orgs.). Economia para Poucos. Impactos Sociais da Austeridade e Alternativas para o Brasil. São Paulo: Autonomia Literária, 2018.
VIECELI, Cristina; ÁVILA, Róber Iturriet. “Mulheres pagam mais IRPF do que homens no Brasil”.
Instituto Justiça Fiscal, 21/01/2020. Disponível em https://ijf.org.br/mulheres-pagam-mais-irpf-doque-homens-no-brasil/.
Additional Files
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Revista Estudos Feministas
This work is licensed under a Creative Commons Attribution 4.0 International License.
Revista Estudos Feministas is under the Creative Commons International 4.0 Attribution License (CC BY 4.0), that allows sharing the work with recognition of authorship and initial publication in this journal.
The license allows:
Sharing (copying and redistributing the material in any support or format) and/or adapting (remixing, transforming, and creating from the material) for any purpose, even if commercial.
The licensor cannot revoke these rights provided the terms of the license are respected. The terms are the following:
Attribution – you should give the appropriate credit, provide a link to the license and indicate if changes were made. This can be done in several ways without suggesting that the licensor has approved of the use.
Without additional restrictions – You cannot apply legal terms or technological measures that prevent others from doing something allowed by the license.
