Efeitos cumulativos e progressivos na tributação de bens e serviços em 2005 e efeitos progressivos na tributação de salários em 2003, no Brasil / Cumulative and progressive effects of taxes on goods and services in 2005 and progressive effects of tax wedge in 2003, in Brazil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

In light of ideal tax principles, this study computes and analyses the cumulative taxation of goods and services in Brazil from 2003 to 2005. Computes and analyses the effective tax rates on households consumption and wages as per ranges of total income. The study provides thereby a practical view of Brazilian taxation during this period, allowing further international comparative studies as well as the assessment of opportunities for tax reform

ASSUNTO(S)

politica tributaria -- brasil tax reform tributação progressividade tax policy impostos -- brasil política fiscal reforma tributaria -- brasil reforma tributária taxation progressiveness of taxes cumulative taxes politica fiscal do brasil

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