Progressividade e Sacrifício Eqüitativo na Tributação: o caso do Brasil
Fernando Gaiger Silveira
José Adrian Pintos Payeras
A non-linear equation relating tax and income per capita is derived from the principleof equal sacrifice and the assumption of constant elasticity of the marginal utility ofincome. The tax system is progressive if that elasticity is less than -1. Equations areestimated using data on direct and indirect taxes obtained from Brazilian family expenditure surveys of 1995-1996 and 2002-2003. Direct taxes are progressive and indirect taxes are regressive, but both have schedules that are compatible with the principle of equal sacrifice. Total taxes obtained from the 1995-1996 survey are regressive up to the 95th percentile and are progressive there after, a pattern that is notcompatible with the previously derived equation.
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