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Taxing wealth : general principles, international perspectives and lessons for Brazil
O debate sobre tributação da riqueza está novamente sujeito a um grande
interesse devido às propostas que saem do ciclo eleitoral dos EUA e ao crescente
aumento da desigualdade da riqueza no mundo. Este artigo debate a tributação da posse
da riqueza e de sua transferência entre gerações (o imposto sobre fortunas e o imposto
sobre heranças), analisando a experiência internacional e extraindo lições para o Brasil. O
“Imposto sobre Grandes Fortunas” nunca foi implementado e o “Imposto sobre Heranças”,
em nível estadual, tem sido enfraquecido ao longo do tempo. Portanto, considerando a
experiência histórica e as pesquisas atuais, nós propomos um modelo de implementação e
maior progressividade destes dois impostos, apesar de importantes restrições no campo da
economia política.
The international debate on wealth taxation has been subject to renewed
interest amid new proposals coming out of the US electoral cycle and the salience of wealth
inequality. This article reviews the case for taxing wealth and its transfer across generations
(wealth and inheritance taxes), analyzing their design from an international comparative
perspective, and extracting lessons for Brazil. The long-debated “Tax on Large Fortunes”
has never been implemented and the state-level “Tax on Inheritances” has been watered
down over time. We propose a framework for the progressive implementation and reform
of both taxes in the country. We argue, given the historical record and current research, that they are technically and administratively feasible propositions, notwithstanding important
political economy considerations.