O décimo nono episódio do Baikal conta com a participação de Pedro Júlio Sales D’Araújo, que traz as suas reflexões acerca da ilusão fiscal e da regressividade cognitiva no que se refere a matriz tributária brasileira.
Como indicação de material complementar temos:
WILLIAMSON, Vanessa. Read My Lips: Why Americans Are Proud to Pay Taxes, , Princeton University Press.
https://www.amazon.com.br/dp/0691174555/ref=cm_sw_r_wa_api_glt_i_Z9HFNHEC2PPCPQ7JFNVT
ZELENAK, Lawrence. Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax, University of Chicago Press.
https://www.amazon.com/dp/022601892X/ref=cm_sw_r_wa_api_glt_fabc_M4V78V44T917AZPT73HW
BARTELS, Larry. Unequal Democracy: The Political Economy of the New Gilded Age, Princeton University Press.
https://www.amazon.com/dp/0691181071/ref=cm_sw_r_wa_api_glt_fabc_G50845PYKMQHDDEY3RMD
ARAUJO, Ana; MOURÃO, Paulo Jorge Reis; D’ARAUJO, Pedro Júlio Sales. The quiet Portuguese: Are Portuguese taxpayers victims of fiscal illusion? Revista Galega de Economía 2020.
DELL’ANNO, Roberto; MOURÃO, Paulo Fiscal illusion around the world: An analysis using the structural equation approach. Public Finance Review, 2012.
https://journals.sagepub.com/doi/abs/10.1177/1091142111425226
OATES, Wallace E. On the nature and measurement of fiscal illusion: A survey, 1988.
SAUSGRUBER, Rupert. Testing the Mill hypothesis of fiscal illusion. ublic Choice 122, 39–68 (2005).
https://link.springer.com/article/10.1007/s11127-005-3992-4#citeas
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