2018
DOI: 10.1590/0103-11042018s316
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Abstract: RESUMO O debate político-econômico nacional, no período recente, tem apontado para a necessidade de o Brasil realizar reformas estruturais que o permitam sair de uma das maiores crises econômicas de sua história. Este texto trabalha, essencialmente, com as questões que envolvem uma Reforma Tributária para o País, realçando o arcabouço teórico que a orienta no plano internacional (a Teoria da Tributação Ótima) e a necessidade de corrigir as principais distorções (diretas e indiretas) oriundas do atual arranjo t… Show more

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Cited by 4 publications
(3 citation statements)
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“…In this direction, we present the need for multidisciplinary knowledge to enrich the discussion, amplifying perspectives focused on efficiency as well as equity. For Silveira, Passos and Guedes (2018), in practical terms, the model by Diamond and Mirrlees "is an extension of the result found by Ramsey in considering an economy with several agents. With the modeling of these authors, optimal taxation started to incorporate the conflict between efficiency and equity" (Silveira, Passos, & Guedes, 2018, p. 218).…”
Section: Evolution Of the Optimal Taxation Evolution Of The Optimal Tmentioning
confidence: 65%
See 1 more Smart Citation
“…In this direction, we present the need for multidisciplinary knowledge to enrich the discussion, amplifying perspectives focused on efficiency as well as equity. For Silveira, Passos and Guedes (2018), in practical terms, the model by Diamond and Mirrlees "is an extension of the result found by Ramsey in considering an economy with several agents. With the modeling of these authors, optimal taxation started to incorporate the conflict between efficiency and equity" (Silveira, Passos, & Guedes, 2018, p. 218).…”
Section: Evolution Of the Optimal Taxation Evolution Of The Optimal Tmentioning
confidence: 65%
“…The theoretical and bibliographical methodological strategies allowed classic and contemporaneous knowledge about OTT. We started with the precursors Ramsey, Diamond, and Mirrlees, in the perspective of Lageman (2004), besides Silveira, Passos and Guedes (2018), Villas-Bôas (2015), Botelho and Abrantes (2018) and Appy (2015), also recovering classic fundamentals present in Smith (1983). We added the survey of Brazilian scientific production that deals with the recent history of the presence of OTT in Brazil, in dissertations, thesis, and scientific papers databanks in Brazilian journals (Capes, IBICT, and Scielo).…”
Section: Introduction Introductionmentioning
confidence: 99%
“…However, many argued that no significant fiscal and political reforms were introduced during this time to strengthen the economy and create social justice. In particular, successive governments failed to simplify taxation for goods and services, to lower taxes for productive activities and to introduce a progressive tax system for individual incomes and rents (Silveira et al, 2018 ).…”
Section: Analysis and Discussion Of Findingsmentioning
confidence: 99%