Palavras-chave
Teoria da tributação ótima
Tributação do capital
Progressividade
Modelo dual nórdico.
Tributação do capital
Progressividade
Modelo dual nórdico.
Como Citar
GOBETTI, Sérgio Wulff. Tributação do capital : teoria e prática (e o caso brasileiro). Economia e Sociedade, Campinas, SP, v. 28, n. 3, p. 761–789, 2019. Disponível em: https://periodicos.sbu.unicamp.br/ojs/index.php/ecos/article/view/8658156. Acesso em: 19 abr. 2024.
Resumo
Este artigo mostra como os pressupostos teóricos que deram suporte ao atual modelo de tributação da renda no Brasil (e em outros países influenciados pelo ideário liberal) estão passando por uma expressiva revisão internacional em consequência do aumento da desigualdade e do amadurecimento da teoria da tributação ótima. Essa revisão indica que tanto a progressividade quanto a tributação da renda do capital podem ser compatibilizadas num arcabouço neoclássico que busque equilibrar a busca de equidade e eficiência econômica. Em particular, conclui-se que: a isenção total de lucros e dividendos distribuídos, como ocorre no Brasil, não garante a neutralidade almejada por modelos neoclássicos fundamentados em hipóteses mais realistas sobre o comportamento dos agentes econômicos; o modelo dual de tributação, nos distintos formatos adotados pelos países nórdicos, pode servir de referência para uma reforma que propicie maiores alinhamentos de tratamento dos rendimentos do capital e, ao mesmo tempo, maior oneração das rendas extraordinárias.
Referências
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ALTSHULER, R.; HARRIS, B. H.; TODER, E. Capital income taxation and progressivity in a global economy. Virginia Tax Review, v. 30, p. 355, 2010.
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ATKINSON, A.; STIGLITZ, J. E. The design of tax structure: direct versus indirect taxation. Journal of Public Economics, v. 6, n. 1-2, p. 55-75, 1976.
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BANKS, J.; DIAMOND, P. The base for direct taxation. Prepared for the Report of a Commission on Reforming the Tax System for the 21st Century. London: The Institute for Fiscal Studies (IFS), 2008.
CHAMLEY, C. Optimal taxation of capital income in general equilibrium with infinite lives. Econometrica, v. 54, n. 3, p. 607-622, 1986.
COY, P. An immodest proposal: a global tax on the superrich. Bloomberg, April 10, 2014. Available at: https://www.bloomberg.com/news/articles/2014-04-10/thomas-pikettys-global-tax-on-capital-may-not-be-a-crazy-idea.
DELOITTE. Taxation and investment 2016: reach, relevance and reliability (Norway, Finland, Sweden ae Denmark). Available at: https://dits.deloitte.com.
DEVEREAUX, M.; FREEMAN, H. A general neutral profits tax. Fiscal Studies, v. 12, n. 3, p. 1-15, Aug. 1991.
DIAMOND, P.; SAEZ, E. The case for a progressive tax: from basic research to policy recommendations. Journal of Economic Perspectives, v. 25, n. 4, p. 165-190, 2011.
EGGERT; WOLFGANG; GENSER, BERND. Dual income taxation in EU member countries. CESifo DICE Report, v. 3, n. 1, p. 41-47, 2005. Disponível em: http://www.cesifo-group.de/portal/pls/portal/docs/1/1193560.PDF.
GOBETTI, S. W.; ORAIR, R. O. Taxation and distribution of income in Brazil: new evidence from personal income tax data. Brazilian Journal of Political Economy, v. 37, n. 2 (147), p. 267-286, Apr./Jun. 2017.
HALL, R.; RABUSHKA, A. Low tax, simple tax, flat tax. New York: McGraw Hill, 1983.
HALL, R.; RABUSHKA, A. The flat tax. Stanford: Hoover Institution Press, 1995.
JOHANSSON, A.; HEADY, C.; ARNOLD, J.; BRYS, B.; VARTIA, L. Taxation and economic growth. OCDE, Economics Department, 2008. (Working Paper, n. 620).
JUDD, K. L. Redistributive taxation in a simple perfect foresight model. Journal of Public Economics, v. 28, n. 1, p. 59-83, 1985.
KALDOR, N. An expenditure tax. London: Allen and Unwin, 1955.
KAPLOW, L. The theory of taxation and public economics. New Jersey: Princeton University Press, 2008.
KEEN, M.; KIM, Y.; VARSANO, R. The “flat tax(es)”: principles and evidence. Washington: FMI, 2006. (IMF Working Paper, n. 218).
KLEMM, A. Allowances for corporate equity in practice. Washington: FMI, 2006. (IMF Working Paper, n. 259).
LUCAS, R. Supply-side economics: an analytical review. Oxford Economic Papers, v. 42, n. 2, p. 293-316, 1990.
MEDEIROS, M.; SOUZA, Pedro Herculano; CASTRO, Fábio Ávila. A estabilidade da desigualdade de renda no Brasil, 2006 a 2012: estimativa com dados do imposto de renda e pesquisas domiciliares. Ciência e Saúde Coletiva, Rio de Janeiro, v. 20, n. 4, abr. 2015.
MILL, J. S. Principles of political economy J. W. Ashley, ed., 1921. London: Longmans, 1849.
MIRRLEES, J. A. An exploration in the theory of optimal income taxation. Review of Economic Studies, v. 38, p. 175-208, 1971.
MIRRLEES, J. et al. Tax by design: the Mirrlees Review. Oxford University Press, 2011. 548p.
MITTCHELL, D. The global flat tax revolution. Washington: Cato Institute, Jul./Aug. 2007. (Cato Policy Report). Available at: https://www.cato.org/policy-report/julyaugust-2007/global-flat-tax-revolution.
MORGAN, M. Extreme and persistent inequality: new evidence for Brazil combining national accounts, surveys and fiscal data, 2001-2015. WID. World Working Paper Series, n. 2017/12.
MUSGRAVE, R. A. Progressive taxation, equity, and tax design. In: SLEMROD (Org.). Tax progressivity and income inequality. Cambridge University Press, 1994.
NIELSEN, S. B.; SORENSEN, P. B. On the optimality of the Nordic system of dual income taxation. Journal of Public Economics, v. 63, p. 311-329, 1997.
ORGANIZAÇÃO PARA COOPERAÇÃO E DESENVOLVIMENTO ECONÔMICO (OCDE). OECD Tax Database. Corporate and Capital Income Taxes, 2004 e 2016. Available at: http://www.oecd.org/tax/tax-policy/tax-database.htm.
PIKETTY, T. O capital no século XXI. Rio de Janeiro: Intrínseca, 2014.
PIKETTY, T.; SAEZ, E. Income inequality in the United States, 1913-1998. Quarterly Journal of Economics, v. 118, n. 1, p. 1-39, 2003.
PIKETTY, T.; SAEZ, E. A theory of optimal capital taxation. Cambridge: NBER, Apr. 2012. (NBER Working Paper, n. 17989).
PIKETTY, T.; SAEZ, E.; ZUCMAN, G. Rethinking capital and wealth taxation. Mimeo, 2013. Available at: http://piketty.pse.ens.fr/files/PikettySaez2014RKT.Pdf.
RABUSHKA, A. The flat tax’s Silver anniversary. In: HALL, R.; RABUSHKA, A. The Flat Tax. Hoover Institute. 2007. Available at: http://www.hoover.org/research/flat-tax.
SHEFFRIN, S. M. Perceptions of fairness in the crucible of tax policy. In: SLEMROD (Org.). Tax progressivity and income inequality. Cambridge University Press, 1994.
SMITH, A. [1776]. A Riqueza das Nações. São Paulo: Editora Nova Cultural, 1996.
SORENSEN, P. B. Dual income taxes: a Nordic tax system. Paper prepared for the Conference on New Zealand Tax Reform - Where to Next? Wellington: Victoria University, Feb. 2009.
STIGLITZ, J. The great divide: unequal societies and what we can do about them. New York: WW Norton, 2015.
STIGLITZ, J. Pareto efficient taxation and expenditures: pre-and re-distribution. Cambridge: NBER, 2017. (Working Paper, n. 23892).
TORRES, F. Dois impostos e duas medidas: a discrepância de reação. Valor Econômico, p. C10, 27 jul. 2017.
ALTSHULER, R.; HARRIS, B. H.; TODER, E. Capital income taxation and progressivity in a global economy. Virginia Tax Review, v. 30, p. 355, 2010.
ATKINSON, A. The Mirrlees Review and the state of public economics. Journal of Economic Literature, v. 50, n. 3, p. 770-780, 2012.
ATKINSON, A.; STIGLITZ, J. E. The design of tax structure: direct versus indirect taxation. Journal of Public Economics, v. 6, n. 1-2, p. 55-75, 1976.
ATKINSON, A.; PIKETTY, T.; SAEZ, E. Top incomes in the long run of history. Cambridge: NBER, Oct. 2009. (Working Paper, n. 15408).
BANKS, J.; DIAMOND, P. The base for direct taxation. Prepared for the Report of a Commission on Reforming the Tax System for the 21st Century. London: The Institute for Fiscal Studies (IFS), 2008.
CHAMLEY, C. Optimal taxation of capital income in general equilibrium with infinite lives. Econometrica, v. 54, n. 3, p. 607-622, 1986.
COY, P. An immodest proposal: a global tax on the superrich. Bloomberg, April 10, 2014. Available at: https://www.bloomberg.com/news/articles/2014-04-10/thomas-pikettys-global-tax-on-capital-may-not-be-a-crazy-idea.
DELOITTE. Taxation and investment 2016: reach, relevance and reliability (Norway, Finland, Sweden ae Denmark). Available at: https://dits.deloitte.com.
DEVEREAUX, M.; FREEMAN, H. A general neutral profits tax. Fiscal Studies, v. 12, n. 3, p. 1-15, Aug. 1991.
DIAMOND, P.; SAEZ, E. The case for a progressive tax: from basic research to policy recommendations. Journal of Economic Perspectives, v. 25, n. 4, p. 165-190, 2011.
EGGERT; WOLFGANG; GENSER, BERND. Dual income taxation in EU member countries. CESifo DICE Report, v. 3, n. 1, p. 41-47, 2005. Disponível em: http://www.cesifo-group.de/portal/pls/portal/docs/1/1193560.PDF.
GOBETTI, S. W.; ORAIR, R. O. Taxation and distribution of income in Brazil: new evidence from personal income tax data. Brazilian Journal of Political Economy, v. 37, n. 2 (147), p. 267-286, Apr./Jun. 2017.
HALL, R.; RABUSHKA, A. Low tax, simple tax, flat tax. New York: McGraw Hill, 1983.
HALL, R.; RABUSHKA, A. The flat tax. Stanford: Hoover Institution Press, 1995.
JOHANSSON, A.; HEADY, C.; ARNOLD, J.; BRYS, B.; VARTIA, L. Taxation and economic growth. OCDE, Economics Department, 2008. (Working Paper, n. 620).
JUDD, K. L. Redistributive taxation in a simple perfect foresight model. Journal of Public Economics, v. 28, n. 1, p. 59-83, 1985.
KALDOR, N. An expenditure tax. London: Allen and Unwin, 1955.
KAPLOW, L. The theory of taxation and public economics. New Jersey: Princeton University Press, 2008.
KEEN, M.; KIM, Y.; VARSANO, R. The “flat tax(es)”: principles and evidence. Washington: FMI, 2006. (IMF Working Paper, n. 218).
KLEMM, A. Allowances for corporate equity in practice. Washington: FMI, 2006. (IMF Working Paper, n. 259).
LUCAS, R. Supply-side economics: an analytical review. Oxford Economic Papers, v. 42, n. 2, p. 293-316, 1990.
MEDEIROS, M.; SOUZA, Pedro Herculano; CASTRO, Fábio Ávila. A estabilidade da desigualdade de renda no Brasil, 2006 a 2012: estimativa com dados do imposto de renda e pesquisas domiciliares. Ciência e Saúde Coletiva, Rio de Janeiro, v. 20, n. 4, abr. 2015.
MILL, J. S. Principles of political economy J. W. Ashley, ed., 1921. London: Longmans, 1849.
MIRRLEES, J. A. An exploration in the theory of optimal income taxation. Review of Economic Studies, v. 38, p. 175-208, 1971.
MIRRLEES, J. et al. Tax by design: the Mirrlees Review. Oxford University Press, 2011. 548p.
MITTCHELL, D. The global flat tax revolution. Washington: Cato Institute, Jul./Aug. 2007. (Cato Policy Report). Available at: https://www.cato.org/policy-report/julyaugust-2007/global-flat-tax-revolution.
MORGAN, M. Extreme and persistent inequality: new evidence for Brazil combining national accounts, surveys and fiscal data, 2001-2015. WID. World Working Paper Series, n. 2017/12.
MUSGRAVE, R. A. Progressive taxation, equity, and tax design. In: SLEMROD (Org.). Tax progressivity and income inequality. Cambridge University Press, 1994.
NIELSEN, S. B.; SORENSEN, P. B. On the optimality of the Nordic system of dual income taxation. Journal of Public Economics, v. 63, p. 311-329, 1997.
ORGANIZAÇÃO PARA COOPERAÇÃO E DESENVOLVIMENTO ECONÔMICO (OCDE). OECD Tax Database. Corporate and Capital Income Taxes, 2004 e 2016. Available at: http://www.oecd.org/tax/tax-policy/tax-database.htm.
PIKETTY, T. O capital no século XXI. Rio de Janeiro: Intrínseca, 2014.
PIKETTY, T.; SAEZ, E. Income inequality in the United States, 1913-1998. Quarterly Journal of Economics, v. 118, n. 1, p. 1-39, 2003.
PIKETTY, T.; SAEZ, E. A theory of optimal capital taxation. Cambridge: NBER, Apr. 2012. (NBER Working Paper, n. 17989).
PIKETTY, T.; SAEZ, E.; ZUCMAN, G. Rethinking capital and wealth taxation. Mimeo, 2013. Available at: http://piketty.pse.ens.fr/files/PikettySaez2014RKT.Pdf.
RABUSHKA, A. The flat tax’s Silver anniversary. In: HALL, R.; RABUSHKA, A. The Flat Tax. Hoover Institute. 2007. Available at: http://www.hoover.org/research/flat-tax.
SHEFFRIN, S. M. Perceptions of fairness in the crucible of tax policy. In: SLEMROD (Org.). Tax progressivity and income inequality. Cambridge University Press, 1994.
SMITH, A. [1776]. A Riqueza das Nações. São Paulo: Editora Nova Cultural, 1996.
SORENSEN, P. B. Dual income taxes: a Nordic tax system. Paper prepared for the Conference on New Zealand Tax Reform - Where to Next? Wellington: Victoria University, Feb. 2009.
STIGLITZ, J. The great divide: unequal societies and what we can do about them. New York: WW Norton, 2015.
STIGLITZ, J. Pareto efficient taxation and expenditures: pre-and re-distribution. Cambridge: NBER, 2017. (Working Paper, n. 23892).
TORRES, F. Dois impostos e duas medidas: a discrepância de reação. Valor Econômico, p. C10, 27 jul. 2017.
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