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

共 50 条

[21] Personal Income Tax as a Stimulus Tax of Municipal Budgets
Tomanek, Petr
Proceedings of the 19th International Conference: Theoretical and Practical Aspects of Public Finance 2014, 2014, : 314 - 321
[22] TAX INSPECTION OF THE TAX ON PERSONAL INCOME IN THE GLOBAL ECONOMY
Bielikova, Alzbeta
Chlebikova, Darina
GLOBALIZATION AND ITS SOCIO-ECONOMIC CONSEQUENCES, PTS I AND II, 2015, : 33 - 38
[23] AVERAGE TAX RATES IN THE CANADIAN PERSONAL INCOME TAX
Milligan, Kevin
NATIONAL TAX JOURNAL, 2021, 74 (02) : 513 - 527
[24] INCOME SENSITIVITY OF A SIMPLE PERSONAL INCOME-TAX
BROWN, EC
KRUIZENGA, RJ
REVIEW OF ECONOMICS AND STATISTICS, 1959, 41 (03) : 260 - 269
[25] INCOME INEQUALITY AND ELASTICITY OF PERSONAL INCOME-TAX
AGGARWAL, PK
ECONOMIC AND POLITICAL WEEKLY, 1991, 26 (29) : 1741 - 1747
[26] SOME EFFECTS OF THE PERSONAL INCOME TAX
Bradley, Philip D.
QUARTERLY JOURNAL OF ECONOMICS, 1943, 58 : 134 - 140
[27] PERSONAL INCOME-TAX IN HUNGARY
不详
ACTA OECONOMICA, 1987, 38 (3-4) : 273 - 274
[28] The Personal Income Tax and Business Enterprise
Nelson, Godfrey N.
ANNALS OF THE AMERICAN ACADEMY OF POLITICAL AND SOCIAL SCIENCE, 1949, 266 : 110 - 116
[29] ADVANTAGES OF CREDITS ON PERSONAL INCOME TAX
WEIDENBAUM, ML
GEORGE WASHINGTON LAW REVIEW, 1974, 42 (03) : 516 - 525
[30] PERSONAL DEDUCTIONS IN AN IDEAL INCOME TAX
ANDREWS, WD
HARVARD LAW REVIEW, 1972, 86 (02) : 309 - 385

← 1 2 3 4 5 →