… Brazil - Valor Econômico - contributing to creating small cracks in the consensus and to foster
the debate on the best … this oversimplification of the complex social reality, we should take …

… close ITR is from an optimal tax rate, but the simulation of … contribute by enabling the
execution of modeling exercises such as the present work, the objective complexity of the Brazilian …

… Brazil, the paper concludes that while the country’s tax law … as an economic model 3 is a
simplified form of social reality applied … taxation from an economic perspective is the optimal tax, …

… : The study will contribute positively to the … perfect capital markets and the absence of taxes
on company s incomes. In 1963, MM reviewed the reality of their assumptions regarding tax …

… The higher the equilibrium level of redistribution would be in a world with perfect tax
collection, the stronger is the … In reality, however, the IPTU has been found to be a regressive …

… of aggressive tax planning as a kind of strategy for Brazilian public … This is an area that
has not been examined in Brazil, and … Contribution Taxes incurred, divided by income before …

… to contribute to this discussion, evaluating the sustainability issue by means of the estimation
of fiscal reaction functions appropriate to the Brazilian reality, … In Section 6, we use the best …

… contributions of this study are applicable to the theoretical … of an individual that can contribute
to the loss of self-control. … specific realities, while attitudes are related to a particular reality. …

… It is associated with a reduction in productivity and heavy expenses for families, factors that
contribute … Measures to reduce exposure to second-hand smoke are a reality in Brazil (Law n. …

… are not a good approximation of reality, this paper begins with … inflation is the optimal monetary
policy since it implies an … , the exchange rate appreciates, contributing to the reduction in …