The Ability to Pay Principle: a Portuguese/Brazilian perspective

• Teixeira, Gloria ^[1] ; Malaquias de Almeida Neto, Francisco ^[1] ; Brandão de Pinho, Tiago ^[2]
  1. [1] University of Porto
  2. [2] Tax Judge (PT)
• Localización: Studi Tributari Europei, ISSN-e 2036-3583, Nº. 12, 2022
• Idioma: inglés
• Enlaces
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• Resumen

  • Despite the possible negative points of the wealth tax, this tax has the substantial function of diminishing social inequalities, the assumption of which is a vital element of the ability to pay principle. Wealth taxation should be the rule and not the exception in the range of opportunity in tax policy.