Tonetto, Jorge Luis; Fochezatto, Adelar; Silva, … - In: Economies : open access journal 11 (2023) 6, pp. 1-13
One way to reduce inequality and poverty is to promote tax justice. In 2021, the government of the state of Rio Grande do Sul, Brazil, implemented a program (the Devolve-ICMS Program) that refunds consumption tax to low-income citizens (cashback). This study aims to evaluate the impacts of this...
