Resumen de The Ability to Pay Principle: a Portuguese/Brazilian perspective

Glória Teixeira, Francisco Malaquias de Almeida Neto, Tiago Brandão

• Despite the possible negative points of the wealth tax, this tax has the substantial function of diminishing social inequalities, the assumption of which is a vital element of the ability to pay principle. Wealth taxation should be the rule and not the exception in the range of opportunity in tax policy.