the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence … of the increasing inequality and the maturation of the theory of optimal taxation. This review indicates that both the … progressivity and the taxation of capital income can be made compatible in a neoclassical framework that seeks to balance the search …

the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence … of the increasing inequality and the maturation of the theory of optimal taxation. This review indicates that both the … progressivity and the taxation of capital income can be made compatible in a neoclassical framework that seeks to balance the search …

-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income …

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 …

-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income …

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 …

was prepared for a keynote presentation at a conference titled "Taxation, Transparency, Democracy and Development …