RAE
 2009
DOI: 10.22456/2176-5456.10695
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Tributação Com Sacrifício Equitativo: O Caso Do Imposto De Renda Pessoa Física

Stefano Florissi1,
Eduardo Pontual Ribeiro2

Abstract: Este trabalho visa verificar a hipótese de que o Imposto de Renda Pessoa Física (IRPF) impõe um sacrifício equitativo sobre os contribuintes. Usando a metodologia desenvolvida por Young (1990), resultados empíricos ex-post confirmam tal hipótese para o IRPF durante a década de 1980.

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