Progressive Taxation of Capital Income

被引：0
|
作者：
Cantante, Frederico [1 ]
机构：
[1] CoLABOR, Lab Colaborat Trabalho Emprego & Protecao Social, Rua Taipas 1, P-1250264 Lisbon, Portugal
来源：
REVISTA CRITICA DE CIENCIAS SOCIAIS | 2020年 / 121期
关键词：
income redistribution; income taxation; Portugal; tax law; taxes;
D O I：
10.4000/rccs.10239
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
This paper focuses on personal income taxation in Portugal. Firstly, the analysis focuses on the evolution of income tax prior do the IRS Code of 1989. Afterwards, we shed light on the continuities of the IRS reform with the previous tax system, namely its semi-dualist profile, which challenges the principles of unicity and progressivity of the Portuguese Constitution. Finally, we propose some policy orientations that could promote greater fairness in capital income taxation.
引用
收藏
页码：71 / 91
页数：21
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