Notes on the evolution of the tax burden

Vol. 4 No. 4 (1984)

Oct-Dec / 1984
Published October 1, 1984
PDF-Portuguese (Português (Brasil))
PDF-Portuguese (Português (Brasil))

How to Cite

Longo, Carlos A. 1984. “Notes on the Evolution of the Tax Burden”. Brazilian Journal of Political Economy 4 (4):435-45. https://doi.org/10.1590/0101-31571984-4124.
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Notes on the evolution of the tax burden

Carlos A. Longo
Faculdade de Economia e Administração da Universidade de S. Paulo (FEA/USP). São Paulo/SP, Brasil.
Brazilian Journal of Political Economy, Vol. 4 No. 4 (1984), Oct-Dec / 1984, Pages 435-445

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 main
conclusion is how the income tax is a minor source of revenue for the Brazilian State.

JEL Classification: H22; H21; H24.


Keywords: Tax burden taxes income tax