O imposto de renda e os conceitos econômicos

Authors

  • Mario Henrique Simonsen

DOI:

https://doi.org/10.1590/1980-535723n3mhs

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

Issue

Vol. 23 No. Especial (1993): Reforma Fiscal

Section

Não definida

License

Copyright (c) 1993 Mario Henrique Simonsen

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

By submitting an article, the author authorizes its publication and attests that it has not been submitted to any other journal. The original article is considered final. Articles selected for publication are proofread for grammatical and orthographic errors. The journal does not pay rights for published articles. The Institute of Economic Research from the School of Economics, Business and Accounting of the University of São Paulo (Instituto de Pesquisas Econômicas da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo) owns the journal's copyright.

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/10.1590/1980-535723n3mhs