IDEAS home Printed from https://ideas.repec.org/p/anp/en2004/026.html
   My bibliography  Save this paper

O princípio do sACRIFÍCIO eqüitativo no sistema tributário brasileiro

Author

Listed:
  • José Adrian Pintos Payeras
  • Marina Silva da Cunha

Abstract

This article investigates, by means of the model developed for Young (1990), if the tributes direct, indirect and total in Brazil respect of the equal sacrifice principle. 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.

Suggested Citation

  • José Adrian Pintos Payeras & Marina Silva da Cunha, 2004. "O princípio do sACRIFÍCIO eqüitativo no sistema tributário brasileiro," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting] 026, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    • Handle: RePEc:anp:en2004:026
    as

    Download full text from publisher

    File URL: http://www.anpec.org.br/encontro2004/artigos/A04A026.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:anp:en2004:026. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Rodrigo Zadra Armond (email available below). General contact details of provider: https://edirc.repec.org/data/anpecea.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.