BARRADA, Cristela    MARTINS, António. The degree of tax fairness in Portugal: A note. []. , 13, 3, pp.39-69. ISSN 0873-7444.

This paper offers a discussion about the present situation concerning tax equity in Portugal. Using aggregate data related to income taxation we show that Portugal is far way from a desirable situation as far as tax fairness in concerned. We also discuss some measures that could shape tax policy in order to make the system more equitable.

: Tax System; Tax Equity; Income Taxation.

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