Repositório Institucional da UNIFESP 10

Cafarelli, Andressa Patacho [UNIFESP] 1 Contatori, Gabriel Furine [UNIFESP] 1 Ferreira, Leandro Augusto [UNIFESP] 1 Lopes, Jonathan Izaias Vieira [UNIFESP] 1 Marinho, William Tito Schuman [UNIFESP] 1 Mier, Amanda 1 Mais ... Oliveira, Felipe Garcia De [UNIFESP] 1 Rodrigues, Victor Silva [UNIFESP] 1 Silva, Jonathan Mendo da [UNIFESP] 1 Tasato, Tomy [UNIFESP] 1 Ver todos ... menos ...

Amadeo, Javier [UNIFESP] 1 Andrade, Fernando Dias [UNIFESP] 1 Carvalho, André Roncaglia de [UNIFESP] 1 Fernandes, Maria Fernanda Lombardi [UNIFESP] 1 Ferreira, Gabriela Nunes [UNIFESP] 1 Henz, Alexandre de Oliveira [UNIFESP] 1 Mais ... Lachat, Marcelo 1 Slemian, Andrea [UNIFESP] 1 Slemian, Andréa 1 Vóvio, Claudia Lemos [UNIFESP] 1 Ver todos ... menos ...

Dissertação 9 Tese 1

Português 10

Justiça 4 Acesso à justiça 1 Autos Cíveis 1 Axel Honneth 1 Capitalismo 1 Categorias 1 Mais ... Crianças E Adolescentes 1 Desigualdade de renda 1 Direitos humanos 1 Eleições brasileiras 1 Escravos 1 Famílias 1 Forros 1 Herança 1 Imposto de Renda da Pessoa Física 1 Jair Bolsonaro 1 Justicia 1 Justiça como equidade 1 Justiça de Transição 1 Justiça distributiva 1 Juízo dos Órfãos 1 Juízos morais 1 Letramentos 1 Lope de Vega 1 Militares e política brasileira 1 Nancy Fraser 1 Necessidade e insuficiência 1 Nozick 1 Perícia Psicológica Judicial 1 Políticas de letramento 1 Ver todos ... menos ...

Justice 2 Categories 1 Children And Adolescents 1 Civil Cases 1 Families 1 Freedmen 1 Mais ... Judicial Psychological Expertise 1 Justice as fairness 1 Moral judgments 1 Necessity and insufficiency 1 Original position 1 Psychology 1 Sao Paulo 1 Slaves 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 Ver todos ... menos ...