O imposto de renda e os conceitos econômicos

Authors

  • Mario Henrique Simonsen

DOI:

https://doi.org/10.11606/1980-535723n3mhs

Keywords:

income tax, tax administration

Abstract

This paper proposes a simplified income tax, and argues that this proposal minimizes the compliance costs, dramatically reduces the universe of taxpayers and therefore the costs of tax administration.

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Published

01-12-1993

How to Cite

Simonsen, M. H. (1993). O imposto de renda e os conceitos econômicos. Estudos Econômicos (São Paulo), 23(Especial), 35-45. https://doi.org/10.11606/1980-535723n3mhs