The Progressivity of the Income Tax and the Challenges of Tax Policy

Authors

  • Ramon Tomazela Santos

Keywords:

tax policy, personal income tax, progressivity, ability to pay, income redistribution, economic efficiency, simplicity

Abstract

This article examines the progressivity used by the legislator in the personal income tax from a tax policy standpoint, in order to assess its role in Brazilian tax system based on criteria of fairness, social welfare, economic efficiency and simplicity. Based on the harmful effects of progressivity on economic efficiency and simplicity of the tax system, it will be possible to ponder the correctness or not of the lawmaker options for the progressive increase of tax rates levied on ordinary income and for the fixed or regressive tax rate levied on capital income.

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Published

2021-12-28

How to Cite

Santos, R. T. (2021). The Progressivity of the Income Tax and the Challenges of Tax Policy. Revista Direito Tributário Atual, (33), 327–358. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1743

Issue

No. 33 (2015)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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