Incidência fiscal sobre os salários no Brasil: progressividade e cotejo internacional

Abstract

This article is meant to evaluate the progressiveness of Brazilian tax wage, pointing out this limited progressiveness has been connected to tributary iniquity in Brazil. On new grounds, we applied OECD methodology to 2003 available statistics, in order to compare taxes on wages in Brazil with those of OECD countries in the same year. It pretends, with support in this numbers, to inquire into this taxation about international Brazilian competitiveness conditions. Key words: Tributary structure; Wages; Progressiveness.