Optimal Tax Theory: Its Contributions to the Brazilian Reality

ABSTRACT 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 discusse...

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Bibliographic Details

Published in:	Revista de administração contemporânea Vol. 25; no. 2; p. e190238
Main Authors:	Carvalho e Costa, Camilla Fagner de, Vieira, Jeferson de Castro
Format:	Journal Article
Language:	English
Published:	Associação Nacional de Pós-Graduação e Pesquisa em Administração 2021 Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
Subjects:	MANAGEMENT optimal taxation theory public administration public policy tax reform política pública public administration gestão pública reforma tributária optimal taxation theory teoria da tributação ótima tax reform public policy
Online Access:	Get full text
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