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Moving to a consumption-based tax system: a quantitative assessment for Brazil
For many years, it has been a primary issue in tax policy whether the tax system ought to be built around income tax or consumption tax. Much of the interest in tax policy arises from the widespread belief that taxes on income and savings tend to lower long-run income by retarding the creation and e...
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Main Authors: | , |
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Formato: | Artigo |
Idioma: | Inglês |
Publicado em: |
Fundação Getúlio Vargas
2010-06-01
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Colecção: | Revista Brasileira de Economia |
Assuntos: | |
Acesso em linha: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-71402010000200008 |
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