Isentar os dividendos reduz a progressividade e abre espaço para fraudes por Marcos de Aguiar Villas-Bôas publicado no Consultor Jurídico (11/2015). “Em linhas bem resumidas, isentar os dividendos reduz a progressividade, pois não tributa grande parte da renda de pessoas mais abastadas, que costuma ser as sócias das empresas…”
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