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O Que É Pior, Flutuações Fiscais Ou Flutuações De Gastos? (in Portuguese) (Which is Worse, Tax Fluctuations or Spending Fluctuations?) (in English)

Revista Tributaria das Americas, Vol. 2, p. 245, 2011

Posted: 13 Sep 2011 Last revised: 20 Sep 2011

David Gamage

Indiana University Maurer School of Law

Date Written: January 10, 2011

Abstract

The English version of this paper can be found at http://ssrn.com/abstract=1622502.

O aspecto normativo central da teoria de alocacao de riscos e o principio da dispersao dos riscos: mantendo-se constantes as demais variaveis, riscos dispersos sao menos prejudiciais do que os riscos concentrados e uma maneira de alcancar essa dispersao e atraves do ajustamento das taxas dos impostos. Entretanto, nem todos os ajustes de taxas de impostos dispersam riscos eficientemente: uma maior dispersao de risco e alcancada pelo ajuste das taxas de impostos de base ampla, pois a flutuacao das axas de um imposto estrito estaria a cargo apenas de uma pequena parcela da populacao de um Estado.

A primary normative conclusion of the theory of risk allocation is the principle of risk spreading: all else being equal, dispersed risks are less harmful than concentrated risks. This Essay analyzes the relative harm from allocating the risk caused by fiscal volatility either through spending fluctuations or tax fluctuations.

Notes: Downloadable document is in Portuguese.

Suggested Citation

Gamage, David, O Que É Pior, Flutuações Fiscais Ou Flutuações De Gastos? (in Portuguese) (Which is Worse, Tax Fluctuations or Spending Fluctuations?) (in English) (January 10, 2011). Revista Tributaria das Americas, Vol. 2, p. 245, 2011. Available at SSRN: https://ssrn.com/abstract=1927011

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

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