Tributação eqüitativa

Eugenio Lagemann


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.


Política tributária; Finanças públicas; Impostos

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ISSN 1980-2668