Imposto sobre a renda das pessoas físicas: oportunidades para tributar os rendimentos mais altos no Brasil por Heloisa Helena Pinheiro, Célia Kerstenetzky e Fábio Waltenberg artigo apresentado no seminário “Reforma Tributária – perspectivas para 2017” (10/2017). “Conclusão: A isenção dos lucros e dividendos torna regressiva a tributação do IRPF no topo da distribuição, beneficia apenas os mais ricos e incentiva uma ‘pejotização’ de pessoas físicas.”
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