Biblioteca Digital de Teses e Dissertações da PUC_RS 1 Biblioteca Digital de Teses e Dissertações da PUC_SP 1 Repositório Institucional da UNIFESP 1 Repositório Institucional do FGV (FGV Repositório Digital) 1

Programa de Estudos Pós-Graduados em Direito 1

Bifano, Elidie Palma de 1 Laks, Larissa Rodrigues 1 Lopes, Jonathan Izaias Vieira [UNIFESP] 1 Madeira, Maira Cristina Santos 1

Carrazza, Roque Antonio 1 Vasconcellos, Roberto França de 1

Tese 2 Dissertação 2

Português 4

Bem-estar social 1 DIREITO 1 Capacidade econômica 1 Desigualdade de renda 1 Desigualdades 1 Direito tributário 1 Mais ... Direitos Fundamentais 1 Fundamental Rights 1 Imposto de Renda da Pessoa Física 1 Imposto de renda -- Brasil 1 Imposto sobre a Renda da Pessoa F?sica 1 Imposto sobre a renda 1 Inequalities 1 Mercado financeiro 1 Mercado financeiro -- Brasil 1 Progressividade 1 Solidariedade 1 Solidarity 1 Tax on Personal Income 1 Taxation and Income Redistribution 1 This research analyzes the Brazilian Individual Income Tax (IRPF) from the perspective of the principle of tax progressivity. Therefore, the question is: can the IRPF be considered progressive? What are the parameters for progressiveness? Does granting tax benefits on IRPF contribute to reducing social inequalities and promoting tax justice? To answer such questions, the research presents the central ideas of the theory of optimal taxation, the main theoretical basis of the tax policies adopted in developed countries between the 1970s and 1990s, as well as the criticisms that followed it. It also presents recent discussions on the relationship between taxation and income inequality, the tax burden and its composition, the main results of the collection of Income Tax on Individuals (IRPF) between 2010 and 2020 and its analysis through the Calculation of labor income tax, capital and total income tax. The hypothesis raised is that, in the studied period, the tax policies on the IRPF favored the richest and contributed to the increase of income and wealth, social and fiscal inequality in the country. 1 Tributa??o e Distribui??o de Renda 1 Tributação sobre a renda 1 Tributação sobre o consumo 1 Tributação ótima segundo melhor de Pareto 1 Ver todos ... menos ...

Ability to pay 1 Financial market 1 Progressivity 1 Regressivity 1 Tax law 1 Taxation of income 1 Mais ... Taxation on consumption 1 Taxation on income 1 Theory of the second best of optimal taxation 1 Welfare state 1 Ver todos ... menos ...

DIREITO TRIBUTARIO 1