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O princípio do sACRIFÍCIO eqüitativo no sistema tributário brasileiro

José Adrian Pintos Payeras and Marina Silva da Cunha

Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting] from ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics]

Abstract: This article investigates, by means of the model developed for Young (1990), if the tributes direct, indirect and total in Brazil respect of the equal sacrifice principle. In all the scenes originated in the present analysis, as much the observed indirect tributes how much the total tributes present aliquot higher of the one than the estimates on the low income families, to the step that the aliquot ones observed of such categories of tributes are below of that they would have for the families richest when taken in consideration the principle of the equal sacrifice. This confirmation is valid in such a way for the tax structure current how much for the effective one in middle of the decade of 1970. The results show that the Brazilian tax system does not respect the capacity of payment of the families, fact that contributes for the maintenance of the indices of concentration of income in landings elevated.

JEL-codes: D31 H20 D63 (search for similar items in EconPapers)
Date: 2004
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