"The ostentatious taxation of consumption and production transfers income in favor of those who possess wealth and a higher income." This week's discussion is with Professor Élida Graziane, who will talk about tax expenditures, where they are applied, and the importance of discussing collection and distribution in the fight against inequality.
To know more:
Newspaper articles:
Does tax expenditure have a time limit or fiscal ceiling?
Josué Pellegrini and Felipe Salto: Fiscal Adjustment and Tax Expenditures
Studies:
Tax Progressivity: The Neglected Agenda
TAX EXPENDITURES: Concepts, International Experience, and the Case of Brazil
Statement of Tax Expenditures PLOA 2019
Key Figures for Income Tax – Calendar Year 2017, Fiscal Year 2018
Books:
