… 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, …

… 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 - 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 …

… : 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 …

… 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. …

… of the fuel tax in the Brazilian economy, called contribution of … in perfect competition and
the cost of production is minimized (or profit is maximized). Our model presents the theoretical …

… administrations that taxpayers’ behaviours are, in reality, not … level of tax compliance, but
there is an optimal equilibrium to … to contribute to the design of the cooperative tax compliance …

… Brazil’s housing boom was certainly a factor that contributed … events, however, another
issue contributed to make already … as compared with the reality of urban Brazil, which we must …

… But in reality, Cruzadinho had the … that contributed to the Brazilian inflation process is
indexation, which was often mandatory and became a widespread phenomenon in Brazil after its …

… tax system (especially where indirect taxes are concerned). Taken together, these factors
have contributed to … to a particular aspect of Brazil’s economic reality. Thus, our discussion of …