Social Equity Budgeting: Assessing the Revenue Side of Taxation in Local Governments

• In Event: Public Budgeting and Finance

Brief Overview

This paper examines the impact of regressive taxes on budgeting. Using an index to measure tax progressivity, findings highlight the importance of educated leadership, collaboration, and professional practices in promoting equitable revenue policies.

Authors

• Gustavo Lopes Fernandes, Fundacao Getulio Vargas

• Eduardo José Grin, Fundacao Getulio Vargas

• Ricardo Corrêa Gomes, Fundacao Getulio Vargas