A tributação progressiva dos rendimentos de capital
This paper focuses on personal income taxation in Portugal. Firstly, the analysis focuses on the evolution of income tax prior do the IRS Code of 1989. Afterwards, we shed light on the continuities of the IRS reform with the previous tax system, namely its semi-dualist profile, which challenges the...
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| Format: | Article |
| Language: | English |
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Centro de Estudos Sociais da Universidade de Coimbra
2020-05-01
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| Series: | Revista Crítica de Ciências Sociais |
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| Online Access: | http://journals.openedition.org/rccs/10239 |