Season 1 – Episode 8: Tax Spending, with Élida Graziane
“The overt taxation of consumption and production transfers income in favor of those who have wealth and a higher income.” This week's chat is with professor Élida Graziane, to talk about tax expenses, where they are applied and the importance of discussing collection and distribution in the fight against inequality.
To find out more:
Newspaper articles:
Does tax expenditure have a term limit or a tax ceiling?
Josué Pellegrini and Felipe Salto: Fiscal Adjustment and Tax Spending
Studies:
Tax Progressivity: the neglected agenda
TAX EXPENSES: Concepts, International Experience and the Case of Brazil
Statement of Tax Expenditures PLOA 2019
Big IRPF Numbers – Calendar Year 2017, Financial Year 2018
Books: