The Brazil today is considered one of the countries that contain the highest tax burden in the world, however, continues to occupy the last positions in the ranking that measures the quality of services offered to the ...

In a static setting, whether consumption or labor income is progressively taxed is irrelevant for household choices and welfare. In a dynamic setting, however, these two forms of progressivity have markedly di erent ...

The Principle of Ability to Pay is provided on article 145, §1º, of the Federal Constitution of 1988. According to this principle, whenever possible, taxes will have personal character, and should be graded according to ...

This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main ...

A presente pesquisa analisa o Imposto de Renda da Pessoa Física do Brasil (IRPF) sob a ótica do princípio da progressividade tributária. Para tanto, questiona-se: o IRPF pode ser considerado progressivo? Quais são os ...

The State needs financial resources to fulfill its mission in society, therefore, it is no coincidence that taxes in Latin America and particularly in Chile, are currently a topic of discussion in academic and political ...