O imposto sobre ativos
Keywords:
asset tax, income tax, tax burdenAbstract
This paper shows that the introduction of an assettax on Brazilian enterprises and individuals, in the context of a major tax reform, allows the reduction of current indirect cascade taxes, the increase in the direct tax base, and if desirable cut in tax rates without significant loss of revenue.
Downloads
References
ALLAIS, Maurice. Uimpdt sur le capital et la reforme monetaire. Paris: Hermann, 1988.
EINAUDI, Luigi. Miti e paradossi della giustizia tributaria. Torino, Italia: Giulio Einaudi, 1959. Publicado primeiramente em 1938.
INTERNAL REVENUE SERVICE. 1991 Rulings, p 77, 640-77, 641.
McLEES, John A. The Mexico assets tax: comfort ruling for U.S. taxpayers doing business in Mexico. Tax Notes International, November 1991.
MClEES, John A. Fine tuning the Mexico assets tax. Tax Notes International, February 1991.
MIRLESS, James A. An exploration in the theory of optimum income taxation. Review ofEconomic Studies, XXXVIII, p. 175-208, April 1971.
SADKA, Efraim & TANZI, Vito. A tax on gross assets of enterprises as a form of presumptive taxation. IMF Working Paper, February 1992.
TANZI, Vito. Potential income as a tax base in theory and in practice (1980); Chapter 13 of Vito Tanzi, Public finance in developing countries. Aldershot, England: Edward Elgar, 1991, p. 193-209.
Downloads
Published
Issue
Section
License
Copyright (c) 1993 José Ricardo S. T. da Motta
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
By submitting an article, the author authorizes its publication and attests that it has not been submitted to any other journal. The original article is considered final. Articles selected for publication are proofread for grammatical and orthographic errors. The journal does not pay rights for published articles. The Institute of Economic Research from the School of Economics, Business and Accounting of the University of São Paulo (Instituto de Pesquisas Econômicas da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo) owns the journal's copyright.
