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Notes on the evolution of the tax burden

Author

Listed:
  • Carlos A. Longo

Abstract

This piece compiles statistics for the tax revenue in Brazil and abroad with the aim of understanding income tax and its relevance as a source of federal funding. The mainconclusion is how the income tax is a minor source of revenue for the Brazilian State. JEL Classification: H22; H21; H24.

Suggested Citation

  • Carlos A. Longo, 1984. "Notes on the evolution of the tax burden," Brazilian Journal of Political Economy, Center of Political Economy, vol. 4(4), pages 435-445.
    • Handle: RePEc:ekm:repojs:v:4:y:1984:i:4:p:435-445:id:1908
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    File URL: https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1908/1894
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    More about this item

    Keywords

    Tax burden; taxes; income tax;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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