Taxes levied by Brazil's 5.563 municipalities are significant components of the country's aggregate gross tax burden. However, official high-frequency aggregate data on these revenues are unavailable as of this moment. This paper develops a methodology for estimating them. Two procedures are...

This thesis is dedicated to the study of inductive environmental tax norms, one of the instruments with increasing propagation used for nature preservation. These norms are defined in this work as any tax norm that within its environmental policy guidance is able to induce certain behaviour of...

Sofismas da riqueza / Antonio David Cattani -- Bases tributárias brasileiras: penalizando os pobres e beneficiando os rentistas / Fátima Gondim Farias e Marcelo Lettieri Siqueira -- "Bolsa rico" / Maria Lucia Fattorelli -- A injustiça fiscal no financiamento das políticas sociais / Evilasio...