Efeitos cumulativos e progressivos na tributação de bens e serviços em 2005 e efeitos progressivos na tributação de salários em 2003, no Brasil / Cumulative and progressive effects of taxes on goods and services in 2005 and progressive effects of tax wedge in 2003, in Brazil

Autor Principal: Lavinia Moraes de Almeida Nogueira Junqueira
Tipo: Teses/dissertações
Idioma: Português
Publicado em: 2006
Assuntos:
Link Texto Completo: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=3568
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In light of ideal tax principles, this study computes and analyses the cumulative taxation of goods and services in Brazil from 2003 to 2005.

Computes and analyses the effective tax rates on households consumption and wages as per ranges of total income.

The study provides thereby a practical view of Brazilian taxation during this period, allowing further international comparative studies as well as the assessment of opportunities for tax reform