This paper presents a critical assessment of income and profit taxation in Brazil. It discuss how tax cuts for capital … role of the income tax. The analysis is based on administrative tax data ant its main findings points out for a very high … top incomes concentration, low degree of income tax progressivity and violation of the principles of horizontal and …

from social benefits, education, gross production, or a dummy for access to technical assistance. All of these variables …

The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax … itself, despite the fact that IPTU boasts a dubious behavior, from a distributive standpoint. The tax burden is heavier on … wealthier families, since only a few low-income families actually pay property tax. However, when only the universe of actual …

The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax … itself, despite the fact that IPTU boasts a dubious behavior, from a distributive standpoint. The tax burden is heavier on … wealthier families, since only a few low-income families actually pay property tax. However, when only the universe of actual …

This paper seeks to analyze the tax revenue level and the equity of the Brazilian real estate tax (IPTU) in the city of … of land and it can be used as an instrument of urban policy. The indicator for the property tax collection in Brazil is … tax law of Rio de Janeiro, depreciates all the value of the properties according to its age (up to 50%), conjunction with …

This text argues for higher Personal Income Tax levels. We show that, for all countries for which tax information is … available, Brazil is the one in which Personal Income Tax collection as a percentage of the gross tax burden is the lowest …. Personal Income Taxes account for about 6% of the Gross Tax Burden, slightly more than 2% of GDP, and slightly more than 4% of …

This article discusses the dynamics of both the size and the composition of the Brazilian aggregate tax burden (BATB …