Tributação eqüitativa
- Autores
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Eugenio Lagemann
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- Palavras-chave:
- Política tributária, Finanças públicas, Impostos
- Resumo
- Equitable Taxation Theory presupposes an active and interventionist state, as well as participatory citizens, in order to reach distributive justice based on the contributive capacity of each individual. The ideal tax system it proposes is based on an income tax, with a wide basis of incidence and with higher tax rates for higher incomes. The main criticisms made to that theory are focused on the practical feasibility of increasing tax rates according to income levels. Introduction of proposals derived from Equitable Taxation Theory requires extensive adaptation to the specific historical, social and-economic characteristics of each adopting country.
- Downloads
- Edição
- v. 22 n. 1 (2001)
- Seção
- Artigos
- Licença
- A remessa dos artigos à revista implica a cessão dos direitos autorais à FEE.