Imposto sobre grandes fortunas: um estudo acerca das publicações científicas no Brasil e no exterior

Abstract

Whereas in the Brazilian legislation, taxation on income is higher than the taxation of capital income, we discuss mainly the possibility of implementing the wealth tax, as a means of redistributing income and reducing social inequality. In this sense, this study proposes an analysis of academic papers about the said topic in order to characterize qualitatively and quantitatively the articles published in academic journals both in Brazil and abroad, in the period between 2010 and 2015. This is a qualitative descriptive and applied study, in which we identified a sample of ten publications through searching for the terms "tax on large fortunes," "Great Fortunes" and "Wealth Tax", of which nine are of international authors and one of a local author. With the result of this verification, we conclude that the topic is largely unexplored academically. Given its relevance, there is room for future scientifically rigorous research on this topic.