O imposto sobre ativos
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.
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 1993 |
| País: | Brasil |
| Institución: | Universidade de São Paulo (USP) |
| Repositorio: | Estudos Econômicos (São Paulo) |
| Idioma: | portugués |
| OAI Identifier: | oai:revistas.usp.br:article/159068 |
| Acceso en línea: | https://www.revistas.usp.br/ee/article/view/159068 |
| Access Level: | acceso abierto |
| Palabra clave: | imposto sobre ativos imposto de renda carga tributária asset tax income tax tax burden |
| Sumario: | 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. |
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