Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/331447 
Year of Publication: 
2025
Series/Report no.: 
Texto para Discussão No. 3142
Publisher: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Abstract (Translated): 
This study contributes to the debate on income taxation reform by presenting a broad and detailed diagnosis of the various distortions of the current model. In particular, it shows how the inequities perpetuated in both the IRPF and IRPJ legislation generate economic inefficiency, in addition to weakening the principle of progressivity. A wide range of adjustment measures, based on both international trends and Brazilian particularities, are presented as alternatives for a structural reform of the system.
Subjects: 
taxation
progressivity
equity and efficiency
JEL: 
H2
H3
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Working Paper

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