Optimal Tax Theory: Its Contributions to the Brazilian Reality

Optimal Tax Theory: Its Contributions to the Brazilian Reality

Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax ref...

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Bibliographic Details
Main Authors: Camilla Fagner de Carvalho e Costa, Jeferson de Castro Vieira
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2020-09-01
Series:RAC: Revista de Administração Contemporânea
Subjects:
optimal taxation theory
public policy
tax reform
public administration
Online Access:https://rac.anpad.org.br/index.php/rac/article/view/1428

Internet

https://rac.anpad.org.br/index.php/rac/article/view/1428

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