(In)justiça na tributação do consumo: o que a OCDE tem a nos dizer

Abstract

Consumption is one of the most important tax bases today, especially in developing countries. Beyond merely tax collection function, many studies have discussed other purposes for the taxation of consumption, among which stands out the redistributive function. Based on this, in December 2014 the Organization for Economic Cooperation and Development - OECD published a report entitled "The distributional effects of consumption taxes in OECD Countries", which argues that taxation of consumption is proportional or even slightly progressive in countries studied. This study will talk in general terms about this form of taxation, giving focus to the aforementioned OECD report, to discuss his method of analysis and its conclusions and seek alternatives for the establishment of a fairer tax burden.