The tax system is the instrument through which the tax burden and benefits are distributed. Concerning tax policy, this line of research has as its aim to analyze the distributive issues that underlie tax policy. Among others, topics such as the possibility of distribution through consumption taxes, the debate on an uniform rate on consumption taxes, the distributive effects of the differentiated treatment for the small business and the taxation of inheritances and donations are analyzed.

WHAT WE WANT:

EXPAND THE OBJECT

• (1) Expand the research to all Brazilian States
• (2) Eventually expand the number of products analyzed
• (3) Check if there is assimetry between rate tax increases and tax reductions
• (4) Eventually check if there is a difference when the tax reduction is through ‘rate reduction’, ‘base reduction’ or ‘granted credits’