Abstract

BARRADA, Cristela  and  MARTINS, António. The degree of tax fairness in Portugal: A note. Economia Global e Gestão [online]. 2008, vol.13, n.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.

Keywords : Tax System; Tax Equity; Income Taxation.

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