Hoffmann, Rodolfo; Silveira, Fernando Gaiger; Payeras, … - Instituto de Pesquisa Econômica Aplicada (IPEA), … - 2006
A non-linear equation relating tax and income per capita is derived from the principleof equal sacrifice and the assumption of constant elasticity of the marginal utility ofincome. The tax system is progressive if that elasticity is less than -1. Equations areestimated using data on direct and...