Please be advised that the site will be down for maintenance on Sunday, September 1, 2024, from 08:00 to 18:00, and again on Monday, September 2, 2024, from 08:00 to 09:00. We apologize for any inconvenience this may cause.
dc.contributor.author | Morgan, Marc![]() |
|
dc.contributor.author | Junior, Pedro Carvalho![]() |
|
dc.date.accessioned | 2022-07-19T13:02:32Z | |
dc.date.available | 2022-07-19T13:02:32Z | |
dc.date.issued | 2021-01 | |
dc.description.abstract | 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. | en_US |
dc.description.abstract | 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. | en_US |
dc.description.department | Taxation | en_US |
dc.description.librarian | am2022 | en_US |
dc.description.uri | https://centrodeeconomiapolitica.org.br/repojs/index.php/journal | en_US |
dc.identifier.citation | Morgan, M. & Junior, P.C. 2021, 'Taxing wealth : general principles, international perspectives and lessons for Brazil', Brazilian Journal of Political Economy, vol. 41, no. 1, pp. 44-64. | en_US |
dc.identifier.issn | 1809-4538 | |
dc.identifier.other | 10.1590/0101-31572021-3131 | |
dc.identifier.uri | https://repository.up.ac.za/handle/2263/86302 | |
dc.language.iso | en | en_US |
dc.publisher | Centro de Economia Politica | en_US |
dc.rights | © 2021 by the authors. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution license. | en_US |
dc.subject | Imposto sobre a riqueza | en_US |
dc.subject | Imposto sobre a heranca | en_US |
dc.subject | Desigualdade | en_US |
dc.subject | Wealth tax | en_US |
dc.subject | Inheritance tax | en_US |
dc.title | Taxing wealth : general principles, international perspectives and lessons for Brazil | en_US |
dc.title.alternative | Tributacao da riqueza : principios gerais, perspectivas internacionais e licoes para o Brasil | en_US |
dc.type | Article | en_US |