A New Model for Personal Income Tax in Brazil

被引：0

作者：

Brant Reis, Thiago Linhares ^{[1
]}

Duarte Washington, Alexandre ^{[2
]}

机构：

[1] Pontificia Univ Catolica Minas Gerais, Programa Posgrad Ensino Ciencias & Matemat, Ensino Matemat, Belo Horizonte, MG, Brazil

[2] Univ Fed Minas Gerais, Programa Posgrad Matemat, Matemat, Inst Ciencias Exatas, Belo Horizonte, MG, Brazil

来源：

ABAKOS | 2019年 / 7卷 / 02期

关键词：

Individual income tax; Differential and Integral Calculus; Riemann Sum; Macroeconomics;

D O I：

10.5752/P.2316-9451.2019v7n2p73-89

中图分类号：

O1 [数学];

学科分类号：

0701 ; 070101 ;

摘要：

n Brazil, Personal Income Tax (IRPF, for the Portuguese acronym) is calculated based on five large income brackets. We propose a more equitable model, based on a continuous function, using Differential and Integral Calculus - an application of mathematical modeling to macroeconomics. With the aid of an algorithm (presented inthe appendix), the current method and the new method are compared, seeking to show some advantages of the second. The new model is relatively simple, becoming attractive for application by the managers of the Economy. In addition, it is also intended to contribute to the reduction of fiscal evasion.

引用

页码：73 / 89

页数：17

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