Taxation and income: a study regarding the regressive model of indirect taxation in Brazil
Purpose: To verify if indirect taxes on the income of taxpayers actually tend to be regressive, increasing the disparity between Brazilian taxpayers. Methodology: The empirical strategy consisted in estimating a simple linear regression model, based on the model developed by Pintos-Payeras (2008)...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2018-12-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/16270 |