October 2007. It also analysis and anticipates the foreseable impact of this decision for spanish regional and local taxation …

/initiatives of their validity. However, they clearly affect their legitimacy.This faltering legitimacy of the digital taxation …

-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income … wealthier families, since only a few low-income families actually pay property tax. However, when only the universe of actual … higher-income families from paying property tax. A tax reform devised to increase tax progressiveness in Brazil, increasing …

necessity of progressiveness in the IPTU taxation system, and the legal and economic points of view, respectively. These … found that there was just a small regressivity in the assessments. Moreover, when analyzing the IPTU taxation, we see that …

. 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 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 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 …

necessity of progressiveness in the IPTU taxation system, and the legal and economic points of view, respectively. These … found that there was just a small regressivity in the assessments. Moreover, when analyzing the IPTU taxation, we see that … composition in the all property value. -- Public sector economics ; property taxation ; tax progressivity ; real estate appraisal …

-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income … wealthier families, since only a few low-income families actually pay property tax. However, when only the universe of actual … higher-income families from paying property tax. A tax reform devised to increase tax progressiveness in Brazil, increasing …