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Optimal Tax Theory: Its Contributions to the Brazilian Reality
ABSTRACT Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax reforms aimed at efficient and socially responsible public management. Methods: after surveying the state of knowledge of optimal taxation in Brazil, and from the perspective of economics and political law, we sought to identify secondary data on tax distribution in Organization for Economic Co-operation and Development (OECD) countries in relational analysis with data from Brazil. Results: the text draws attention to the fact that OTT is able to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of different treatment of economic agents, physical and legal, based on their needs and possibilities. Conclusion: it is concluded that, like in other countries, OTT is present in the Brazilian debate expressing as possible and necessary to advance in a tax policy that responds to the needs of public collection articulated and reconciled to social well-being through responsible management, modern and transparent.
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Arrest de la covr de parlement povr la taxe faicte aux huissiers d'icelle de leurs salaires. Extraict des registres de parlement
Regulations concerning the taxes collected for the salaries of ""huissier"", or bailiff of the court. ; Electronic reproduction ; 7 p. ; 15 cm.
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A legall vindication of the liberties of England, against illegall taxes and pretended Acts of Parliament lately enforced on the people: or, Reasons assigned by William Prynne of Swainswick in the county of Sommerset, Esquire, why he can neither in conscience, law, nor prudence submit to the new ill...
[2], 55, [1] p. ; Caption title on p. 1 reads: Reasons assigned by William Prynne, &c. ; With postcript, a reply to: Lilburne, John. The legall fundamentall liberties of the people of England revived, asserted, and vindicated. ; P. 55 correctly numbered. No errata on p. 55. ; Reproduction of the original in the British Library.
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A legall vindication of the liberties of England, against illegall taxes and pretended acts of Parliament lately enforced on the people, or, Reasons assigned by William Prynne of Swainswick in the county of Sommerset, esquire, why he can neither in conscience, law, nor prudence submit to the new ill...
In: http://hdl.handle.net/2027/mou.010007011280
With postcript, a reply to: Lilburne, John. The legall fundamentall liberties of the people of England revived, asserted, and vindicated. ; Error in paging: p. 55 numbered 45. ; Mode of access: Internet. ; MU: Pre-1801 imprint.
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By the King, a proclamation prohibiting the assessing collecting or paying any weekly taxes, and seizing or sequestring the rents or estates of our good subjects, by colour of any orders or pretended ordinances of one or both Houses of Parliament
1 broadside. ; "Given at our court at Oxford, the seventh day of Aprill, in the nineteenth yeare of our raigne." ; Reproduction of original in the Harvard University Library.
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An order of the Commons assembled in Parliament, for a further supply of commissioners for the assessment of ninety thousand pounds per mensem
In: http://hdl.handle.net/2027/mou.010007246544
"Die Mercurii, 23 Maii, 1649. Ordered by the Commonsassembled in Parliament, that this act be forthwith printed and published. Hen: Scobell, Cleric. Parliamenti." ; Imprint from colophon. ; Signatures: 2U². ; Caption title. ; Mode of access: Internet. ; MU: Pre-1801 imprint.
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An additional act of commissioners for the assessment of the ninety thousand pounds per mensem
In: http://hdl.handle.net/2027/mou.010007246250
Signatures: 2S². ; "Die Lunæ, 14 Maii. 1649. Ordered by the Commons assembled in Parliament, that this additional act of commissioners in the several counties, for the assessment of ninety thousand pounds per mensem, be forthwith printed and published. Hen: Scobell, Cleric. Parliamenti." ; Imprint from colophon. ; Caption title. ; McAlpin Coll. ; Mode of access: Internet. ; MU: Pre-1801 imprint.
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Advis a l'assemblee de messievrs les notables. Sur l'ouuerture des estats
Louis XIII called an Assembly of Notables (at Richelieu's urging) which met early in December 1626. An anonymous author advises them to consider five problems: the "taille", the direct tax, the "gabelle", the tax on salt, the "aides", the tax on alchohol, the lodging of soldiers, and the corruption of government officials. ; Electronic reproduction ; 29, [1] p. ; 15 cm.
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The true coppy of a letter sent by Mr Speaker to the sheriffes of severall counties. Namely: Worcester, Cambridge, Huntington, Lecester, North-hampton, Warwick, and Rutland. Which have not as yet paid in the poll-money. With the copy of an order sent from the Lords and Commons now assembled in Parli...
[2], 5, [1] p. ; "Worcester, "Lecester," are bracketed together; as are "North-hampton, Rutland." ; Place of publication from Wing. ; Identified as Wing E2379 on UMI Microfilm Set "Early English books, 1641-1700". ; Reproduction of the original in the British Library.
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Lettres pate[n]tes & Declaration du Roy sur la prolongation du cours & mise de l'Escui Sol à cinquante quatre solz : & autres especes ayans cours par l'ordõnance derniere à l'equipolent, & Teston de France à douze solz & six deniers tournois iusques au premier iour du moys de Ianiuer prochain
Discussion and declaration of the King concerning the prolongation of certain taxes and the rate of imposition of those taxes. ; Electronic reproduction; [16] p. ; 17 cm.
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Declaration dv Roy, en favevr des fermiers & traittens, pour n'estre compris en la taxe de la Chambre de Iustice, & recerche des maluersations commises au faict des finances : en payant par eux les sommes auxquelles ils sont moderément taxez au conseil. Verifiée en la Chambre des COmptes le vingtdeu...
Declaration establishing new regulations for those "tax- farmers" employed by the government since 1625. ; Electronic reproduction ; 8 pages ; 17 cm.
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Arrest du Conseil d'Estat pour le payement des tailles; Arrest dv Conseil d'Estat pour le payement des tailles
This legislation concerning the payment of taxes was enacted on 17 November, 1595. Its aim was to collect taxes which had not been paid since 1589. Royal taxation was a problem at this time for the government of Henry IV. The peasants had rebelled against unfair taxes during the Spring and Summer of 1594. Yet in 1595, Henry had to wage war against Spain. All of this cost money. ; Electronic reproduction; 8 p. ; 17 cm. (4to)
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