Progressividade

Distribuição de Renda e Indução

Abstract

This article examines the matter of progressive taxation under the perspective of two particular functions that the law may seek to accomplish with the use of this taxation mechanism: the distribution of income and the inducement of behaviors. In addition to a historical vision of the evolution of the debate about the progression and its justification, this article discusses the implementation of these two types of progression in certain Brazilian taxes levied on income or on property.