Estudos críticos do Direito Tributário : Ano I

Resource Information

The work Estudos críticos do Direito Tributário : Ano I represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Estudos críticos do Direito Tributário : Ano I

Contributor

• Júnior, O.A. Batista
• Magalhães, T. Diniz
• Oliveira, L. Monteiro de

Subject

• equal treatment
• fiscal federalism
• inheritance tax
• natural resources
• regressive tax
• tax competition
• tax law

Language

eng

Summary

Critical studies in tax law. This book initiates a serie in the field of (national and international) tax law. It combines legal analysis with discussions related to justice, democracy, and the rule of law (such as freedom, inequality, poverty, development, human rights, redistribution etc.). The book offers resources for in-depth reflections about contemporary taxation. The book contains 9 chapters: Chapter 1: Liberalism, inequality, and tax law. Chapter 2: Theoretical notes for a concept of "critical tax law". Chapter 3: The necessary reinterpretation of the exploration of revenues from natural resources for a balanced cooperative federalism. Chapter 4: The states' inheritance tax and the union's tax appetite. Chapter 5: Social and tax justice: an analysis of the regressivity of the Brazilian tax system in light of the federal constitution. Chapter 6: Why 'tax war'? Challenges to the state in liquid modernity. Chapter 7: Tax competition for capital and the crisis of the welfare state in Reuven S. Avi-Yonah's view. Chapter 8: Inheritance taxation under John Rawls' liberal-egalitarian perspective: the need to increase the Brazilian tax burden on estates and gifts. Chapter 9: Inheritance taxation: an instrument of the left and of the right

Geographic coverage

• South America
• Latin America
• International

Index

no index present

Language note

Portuguese

Literary form

non fiction