Tributação das entidades de previdência complementar sob a ótica da teoria da maximização de riquezas de Richard Posner DOI:

Raul Lopes Araújo Neto


The growth of investment in private plans has brought an opportunity for reflection on the role of taxation on this important producer of domestic savings. The new role of the Brazilian state seeking to increase the tax burden as the key to maintaining economic development. This paper aims to present a relationship between the public pension crisis, the growth of pension funds and the role of taxation, particularly income tax in the three phases of impact: contributions, applications and rescues. This study will be conducted from the critical perspective of theory of justice of Richard Posner on the Field of Economic Analysis of Law.


Law & Economics; Tax Law; Supplementary Pension Plan; Normative Analysis; Richard Posner


Economic Analysis of Law Review  -  ISSN 2178-0587

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