Resumen

CANTANTE, Frederico. Progressive Taxation of Capital Income. Revista Crítica de Ciências Sociais [online]. 2020, n.121, pp.71-92. ISSN 2182-7435.  https://doi.org/10.4000/rccs.10239.

This paper focuses on personal income taxation in Portugal. Firstly, the analysis focuses on the evolution of income tax prior do the IRS Code of 1989. Afterwards, we shed light on the continuities of the IRS reform with the previous tax system, namely its semi-dualist profile, which challenges the principles of unicity and progressivity of the Portuguese Constitution. Finally, we propose some policy orientations that could promote greater fairness in capital income taxation.

Palabras clave : income redistribution; income taxation; Portugal; tax law; taxes.

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