Texto para discussão 13: How should brazil tax capital income

This paper visits the Brazilian capital income taxation to know whether and to what extent it is neutral to domestic investment decisions. The analysis was guided to help Brazilian authorities in the achievement of capital tax neutrality and improvement of the tax system efficiency. Based on the Kin...

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Main Author: Almeida, Aloísio Flávio Ferreira de
Format: Texto para Discussão
Language: Idioma::Inglês:English:en
Published: Escola De Administração Fazendária (ESAF) 2019
Subjects:
Online Access: http://repositorio.enap.gov.br/handle/1/4323
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