The data and programs replicate tables and figures from "Excess Sensitivity of High-Income Consumers", by Lorenz Kueng. Please see the Readme file for additional details.
Concept: Number of individual borrowers registered as MEI by income bracket - more than 1 to 2 minimum salary Source: Central Bank of Brazil - Department of Financial Education
The research investigates horizontal equity i.e., extent to which persons with similar income are treated equally, of personal income tax liabilities of nine (9) federal government MDA’s and instituti