A tributação da renda no sistema federativo

• Autor(a) principal: Longo, Carlos Alberto
• Data de Publicação: 1992
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Estudos Econômicos (São Paulo)
• Texto Completo: https://www.revistas.usp.br/ee/article/view/158835
• topic: tax policy; fiscal federalism; política tributária; federalismo fiscal

As countries develop, the level and composition oftaxation changes in the direction of non-cumulative taxes based on individual ability to pay. The logic and practice of income taxation is discussed in the context of the international literature and experience. The history of income tax in Brazil (including the current legislation and statistics) suggests that this tax is underexploited. In a federated system of subcontinental size, it is argued,income tax should be virtually the sole source of central government revenue. The other classic tax bases, i.e consumption and property, would be reserved for states and municipalities respectively. A reform of income tax to widen its base and reduce nominal rates is a necessary condition for replacing countless taxes in the federal sphere which are inefficient and highly regressive. The paper concludes with proposals for attaining this objective and estimates of its financial impact.