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Taxation and the Superrich (Scheuer & Slemrod)
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Taxation and the superrich by Florian Scheuer and Joel Slemrod published by NBER indicated by Alvaro Manoel (8/2019). "This paper addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the supperich being qualitatively different than others..."
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Tax Reform in Brazil (Morgan)
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Perspectives on tax reform in Brazil by Marc Morgan published by IPC-IG (2019). "There is no question that the salience of tax reform in Brazil is high. It has become common to point out the country's low quality of public services and high level of taxes, at least from the view of the country's 'middle class' and poorer income groups..."
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Fiscal Justice in Brazil (Passos et al.)
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Fiscal justice in Brazil: pathways to progress by Luana Passos, Dyeggo Rocha Guedes and Fernando Gaiger Silveira published by IPC-IG (3/2019). The purpose of this paper is to clarify the debate around the importance of fiscal justice in the promotion of equity and possible pathways to achieve it. To that end, the study included an analysis of the Brazilian tax system and of the existing literature on its distributive role and its efficiency..."
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Ricos x Deduções (Mídia)
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Mais ricos recebem 56% das deduções com saúde do Imposto de Renda publicado pelo Estadão (8/2019). "Mais da metade das deduções de gastos com saúde do Imposto de Renda da Pessoa Física (IRPF) é concedida a contribuintes que ganham acima de dez salários mínimos ao mês..." Para onde vai o dinheiro da renúncia fiscal? publicado por Valor Econômico (8/2019). Verificar …
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