Advanced Search
MyIDEAS: Login

O Princípio do Sacrifício Eqüitativo no Sistema Tributário Brasileiro

Contents:

Author Info

  • José Adrian Pintos Payeras

    (USP)

  • Marina Silva Cunha

    (Universidade Estadual de Maringá (UEM), Brasil)

Registered author(s):

    Abstract

    This article investigates, by means of the model developed for Young (1990), if the direct, indirect and total tributes in Brazil respect the principle of the equal sacrifice. In all the scenes originated in the present analysis, as much the observed indirect tributes how much the total tributes present aliquot higher of the one than the estimates on the low income families, to the step that the aliquot ones observed of such categories of tributes are below of that they would have for the families richest when taken in consideration the principle of the equal sacrifice. This confirmation is valid in such a way for the tax structure current how much for the effective one in middle of the decade of 1970. The results show that the Brazilian tax system does not respect the capacity of payment of the families, fact that contributes for the maintenance of the indices of concentration of income in landings elevated

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.anpec.org.br/revista/vol5/vol5n2p297_339.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics] in its journal Economia.

    Volume (Year): 5 (2004)
    Issue (Month): 2 ()
    Pages: 297-339

    as in new window
    Handle: RePEc:anp:econom:v:5:y:2004:i:2:p:297-339

    Contact details of provider:
    Postal: Secretaria da ANPEC Rua Tiradentes, 17 - Ingá Niterói, RJ 24210-510 Brazil
    Phone: 55-11-3091-6073
    Fax: 55-11-3091-6073
    Email:
    Web page: http://www.anpec.org.br/
    More information through EDIRC

    Order Information:
    Postal: Secretaria da ANPEC Rua Tiradentes, 17 - Ingá Niterói, RJ 24210-510 Brazil
    Email:
    Web: http://www.anpec.org.br/revista/

    Related research

    Keywords: Sacrifício Eqüitativo; Sistema Tributário; Desigualdade de Renda;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:anp:econom:v:5:y:2004:i:2:p:297-339. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hugo E. A. da Gama Cerqueira).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.