On 1 January 2007 abolished Sweden as one of the last countries in EU the wealth tax. This wealth tax was in Sweden for almost 100 years. As the great debate in the context of tax reform in 1910 was not so much about the introduction of a wealth tax. The discussion was instead on the wealth tax would be proportional or progressive together with the income tax. When the government with and there finance minister, Carl Swartz, presented its government bill, 1910:88, 11 March 1910, the draft regulation on income and wealth tax was said, that now they had finally made a shift in the direct tax to the state. A change had been sought and it would have been great difficulties to be overcome and it would have been deeply entrenched ideas about this tax reform impossible. Despite all the protests from the wealthy in society, so continue this conservative government through reform with the strong support of many conservative politicians who had most to lose from this tax reform. The government also succeeded in compromising with liberals and social democrats that supported the reform. Heavy respondents in Sweden in 1910, as Kammarrätten and Bevillningsutskottet supported almost without any comment the proposal. Thus, Sweden had been given a modern tax system that applies even today more than 100 years later Introduction of the combined income and wealth tax was in continuation a great tax pump in Sweden when the governments needed to find funding for their reforms.

A substituição tributária progressiva foi instituída tendo como fundamento facilitar a fiscalização, de forma a incrementar a arrecadação de ICMS, na medida em que tende a reduzir a sonegação fiscal. Nessa sistemática, o imposto é calculado antecipadamente pelo substituto tributário, o qual utiliza valores presumidos, definidos pelo próprio Estado, e recolhe o valor devido em relação ao restante da cadeia produtiva. A partir da definição antecipada do montante pelo qual as operações futuras serão realizadas, configura-se a intervenção do Estado na ordem econômica. Contudo, a Constituição Federal de 1988 impõe limites que devem ser respeitados para evitar que a atuação estatal efetive-se de maneira exagerada. Nesse sentido, serão examinados os aspectos atuais e controvertidos que gravitam em torno desse instituto de tributação, tais como: os critérios para a definição da base de cálculo presumida, a inclusão do ICMS/ST na sua própria base de cálculo, a possibilidade de equiparação à pauta fiscal, a violação ao equilíbrio concorrencial em decorrência do instituto, além da combatida questão concernente à restituição dos valores recolhidos a maior, assim como a possibilidade de o fisco exigir o imposto recolhido a menor, a inexistência de responsabilidade do substituído tributário e, por fim, a questionável criminalização da conduta do substituto tributário na hipótese de não recolhimento do ICMS/ST, tendo como plano de fundo as decisões mais relevantes proferidas a respeito dos assuntos abordados. / The progressive tax substitution was instituted based on facilitating inspection, in order to increase ICMS tax collection, since it tends to reduce fiscal evasion. In this system, the tax is calculated in advance by the tax substitute taxpayer, who uses presumed values, defined by the State itself, and collects the amount owed in relation to the rest of the production chain. From the early definition of the amount by which future operations will be carried out, the intervention of the State in the economic order is configured. However, the Federal Constitution of 1988 imposes limits that must be respected in order to avoid that the state performance is exaggerated. In this sense, the current and controversial aspects surrounding this taxation institute will be examined, such as the criteria for the definition of the presumed basis of calculation, the inclusion of ICMS/ST in its own calculation basis, the comparison with the fiscal agenda, the violation of the competitive balance as a result of the institute, and combat the question concerning the restitution of the amounts collected the greater, as well as the possibility of the tax requiring the tax collected at the minor, the inexistence of responsibility of the substituted tax and, finally, the questionable criminalization of the conduct of the tax substitute in the hypothesis of non-payment of the ICMS/ST, having as background the most relevant decisions made regarding the issues addressed.

Esta tese examina três escritos de Thomas Paine (1737-1809) elaborados durante a Revolução Francesa, os quais representam as reflexões mais radicais de seu pensamento religioso, político e social. Em primeiro lugar, será analisado o panfleto The Age of Reason, expressão máxima de seu radicalismo religioso, que teve sua primeira parte escrita em 1793 e a segunda em 1794. Contrapondo-se, por um lado, às religiões reveladas e, por outro lado, à descristianização do período jacobino, nesse texto o deísmo é apresentado como a face religiosa da democracia vindoura. Em segundo lugar, será analisado o texto Dissertation on the First Principles of Government, redigido e publicado em 1795, a mais acabada exposição da teoria democrática. A um só tempo contrário ao liberalismo termidoriano e crítico do que fora o jacobinismo, nesse texto Paine opõe-se categoricamente àqueles que pensavam a propriedade privada como um direito natural que poderia ser equivalente ou mesmo superior aos direitos naturais de liberdade e a igualdade. Por fim, será analisado o texto Agrarian Justice, expressão máxima de seu radicalismo social, produzido no inverno de 1795-1796 (publicado em 1797). Em reação tanto ao liberalismo irredutível dos termidorianos, quanto às propostas igualitaristas de Graco Babeuf, o texto apresenta-se como uma proposta de erradicação da pobreza sem romper com os princípios do que seria política liberal. Pretende-se captar o sentido do pensamento de Paine no contexto da Revolução Francesa e discutir a validadade da afirmação de Eric Hobsbawm na Era das Revoluções, segundo a qual Paine, radical nos Estados Unidos, seria um moderado girondino na França. Na contramão da maioria das interpretações correntes, a pesquisa objetiva repensar a figura de Paine, mostrando sua relevância como intérprete da Revolução Francesa e como nome fundamental para a história do pensamento político, religioso e social. / This thesis examines three writings of Thomas Paine (1737-1809) elaborated during the French Revolution, which represents the most radical reflections of his religious, political and social thought. In the first place, the pamphlet The Age of Reason will be analyzed, that contains the maximum expression of his religious radicalism, which have had its first part written in 1793 and the second in 1794. Contradicting, on the one hand, to the revealed religions, and, on the other hand, to the dechristianization of the Jacobin period, in this text, deism is presented as the religious face of the coming democracy. Secondly, the text Dissertation on the First Principles of Government will be analyzed, the most complete exposition of his democratic theory, drafted and published in 1795. Contrary to Thermidorian and critical of what Jacobinism was, in this text Paine categorically opposes those who thought private property as a natural right that could be equivalent or even superior to the natural rights of freedom and equality. Finally, the text Agrarian Justice will be analyzed, the maximum expression of its social radicalism, produced in the winter of 1795-1796 (published in 1797). In reaction to both the irreducible liberalism of the Thermidorians and the egalitarian proposals of Graco Babeuf, the text presents itself as a proposal to eradicate poverty without breaking with the principles of what would be liberal politics. This analysis seeks to capture the meaning of Paine\'s thinking in the context of the French Revolution and to discuss the validity of Eric Hobsbawm\'s statement in the Age of Revolutions that Paine, radical in the United States, would be a \"moderate Girondist\" in France. Contrary to current interpretations, this research aims to rethink the figure of Paine, showing his relevance as an interpreter of the French Revolution and as a fundamental name for the history of political, religious and social thought.

Esta tese examina três escritos de Thomas Paine (1737-1809) elaborados durante a Revolução Francesa, os quais representam as reflexões mais radicais de seu pensamento religioso, político e social. Em primeiro lugar, será analisado o panfleto The Age of Reason, expressão máxima de seu radicalismo religioso, que teve sua primeira parte escrita em 1793 e a segunda em 1794. Contrapondo-se, por um lado, às religiões reveladas e, por outro lado, à descristianização do período jacobino, nesse texto o deísmo é apresentado como a face religiosa da democracia vindoura. Em segundo lugar, será analisado o texto Dissertation on the First Principles of Government, redigido e publicado em 1795, a mais acabada exposição da teoria democrática. A um só tempo contrário ao liberalismo termidoriano e crítico do que fora o jacobinismo, nesse texto Paine opõe-se categoricamente àqueles que pensavam a propriedade privada como um direito natural que poderia ser equivalente ou mesmo superior aos direitos naturais de liberdade e a igualdade. Por fim, será analisado o texto Agrarian Justice, expressão máxima de seu radicalismo social, produzido no inverno de 1795-1796 (publicado em 1797). Em reação tanto ao liberalismo irredutível dos termidorianos, quanto às propostas igualitaristas de Graco Babeuf, o texto apresenta-se como uma proposta de erradicação da pobreza sem romper com os princípios do que seria política liberal. Pretende-se captar o sentido do pensamento de Paine no contexto da Revolução Francesa e discutir a validadade da afirmação de Eric Hobsbawm na Era das Revoluções, segundo a qual Paine, radical nos Estados Unidos, seria um moderado girondino na França. Na contramão da maioria das interpretações correntes, a pesquisa objetiva repensar a figura de Paine, mostrando sua relevância como intérprete da Revolução Francesa e como nome fundamental para a história do pensamento político, religioso e social. / This thesis examines three writings of Thomas Paine (1737-1809) elaborated during the French Revolution, which represents the most radical reflections of his religious, political and social thought. In the first place, the pamphlet The Age of Reason will be analyzed, that contains the maximum expression of his religious radicalism, which have had its first part written in 1793 and the second in 1794. Contradicting, on the one hand, to the revealed religions, and, on the other hand, to the dechristianization of the Jacobin period, in this text, deism is presented as the religious face of the coming democracy. Secondly, the text Dissertation on the First Principles of Government will be analyzed, the most complete exposition of his democratic theory, drafted and published in 1795. Contrary to Thermidorian and critical of what Jacobinism was, in this text Paine categorically opposes those who thought private property as a natural right that could be equivalent or even superior to the natural rights of freedom and equality. Finally, the text Agrarian Justice will be analyzed, the maximum expression of its social radicalism, produced in the winter of 1795-1796 (published in 1797). In reaction to both the irreducible liberalism of the Thermidorians and the egalitarian proposals of Graco Babeuf, the text presents itself as a proposal to eradicate poverty without breaking with the principles of what would be liberal politics. This analysis seeks to capture the meaning of Paine\'s thinking in the context of the French Revolution and to discuss the validity of Eric Hobsbawm\'s statement in the Age of Revolutions that Paine, radical in the United States, would be a \"moderate Girondist\" in France. Contrary to current interpretations, this research aims to rethink the figure of Paine, showing his relevance as an interpreter of the French Revolution and as a fundamental name for the history of political, religious and social thought.

This thesis studies the problem of efficiency and equity in the area tax on personal income. The theoretical part describes the basic definitions related to this topic and the given problem. The practical part of the thesis analyses in details the single tax on personal income in terms of its influence and impact on efficiency and equity in comparison with progressive tax.

現今各國之稅攻，類皆以推行法人所得稅為要務，期能建立直接稅為主幹的稅制。法 人所得稅的發展，其歷史至今不過六、七十年，但在各國歲入上已占有重要的地位。 因之，對法人所得稅的諸項問題加以研討，似有其必要。 法人所得稅與個人所得稅之並行，各國不乏其例。法人所得在課征法人所得稅之後， 分配於其構成分子時，尚須課征個人所得稅，遂使同一所得被課雙重所得稅，此種情 形是否為重複課稅，不無問題。若其為重複課稅，又應如何補救﹖其補救方法雖甚繁 多，但在實行時則應視經濟環境與需要，以及稅務行政效率如何作為選擇之依據。 對於法人所得稅的性質，一般均認為是直接稅。直接稅是不能轉嫁其稅負於他人的。 然而法人所得稅是否不能轉嫁，則頗有疑問。傳統的理論認為絕對不會轉嫁，但新的 理論及企業界的統計，則認為法人所得稅在相當期間將會轉嫁，祇其轉嫁的程度如何 不易測定而已。 法人所得稅係屬所得稅之一種，是否可以與個人所得稅同樣採用高度的累進稅率，不 無研究餘地。就平均社會財富的觀點來看，法人所得稅採用累進稅率，對平均財富確 具有相當的功效。因為根據固德氏（Richard Goode ）的統計，法人所得確是造成財富集中的一項重要原因，尤其在經濟發達的國家更是 如此。但就鼓勵儲蓄，增加投資的觀點來說，因為累進稅足以妨害儲蓄、減低投資的 誘因，對於經濟發展發生不利的影響，所以法人所稅之採用累進稅率很不適宜。另就 各國法人所得稅稅的演變來看，法人所得稅的稅率亦有趨於比例稅的傾向。此乃經濟 政策重於社會政策的應有措施。 本稿在研究以上三個理論問題以後，再提出兩個技術性的問題。一為固定資產的折舊 問題；一為存貨估價的問題。前者是固定資產估價的主要問題，後者是流動資產評價 的重要項目。折舊的高低、存貨的多寡，對法人所得稅都有直接性的影響。本稿對折 舊及存貨皂的計算，就各種可能採用的方法加以討論，以明其對法人所得稅究有如何 的影響。

一般在討論台灣土地稅的文章，很多都從孫中山的土地稅論點發展，對地價變動的「不勞而獲」利益，力主予以課徵，課徵高稅率的土地增值稅，以求社會公平，也從關心社會公平的角度，對地價稅也主張以累進稅方式，用提高稅率方式促進土地利用效率。但本文認為這樣的觀點並不正確。 我們從生產理論推論土地在生產活動，由於生產要素數量比例的調整會產生不同的生產力，進而推論一般認定土地土地價格、數量變動與土地收益變動的關係。地價變化的主因來自土地收益（地租）變化，土地收益變化是「因」，土地價格變化是「果」，處理地價變化問題，重點在對土地收益課稅，也就是地價稅，不是對地價變動課稅的土地增值稅。目前強調對地價稅輕稅，卻對土地增值稅重稅，不僅無法處理孫中山所提出取締「不勞而獲」的問題，甚至讓問題更嚴重。 本文在公平上強調不僅土地資源的應用要公平，貫穿孫中山土地稅的精神，應該所有的生產資源都應一視同仁，由此反推出孫中山過份強調土地的特殊性，導致土地在經濟活動中受到不平等的對待，這樣的不平等，在經濟資源在經濟部門間的移動，導致土地價格更加不合理，也使資源配置更不合理。另一方面，我們也討論孫中山所謂的公平與目前累進稅的公平意義差別，認為現行土地稅採行累進稅，已經偏離孫中山的想法，與原意不合。而累進稅的設計在許多方面並無法促進公平，甚至更不公平。 在效率方面，我們認為價格機能會讓資源配置到最佳狀況，因此地租曲線所呈現的相對土地收益、相對價格是很重要。由於百分之百的土地增值稅會出現閉鎖效果，使得土地增值稅改為累進稅制，這樣就紊亂值本的價格體系，扭曲資源配置，也讓價格資訊原本就不明的狀況更加不透明。不僅於此，連涉及土地收益的地價稅也採行累進稅制。更攪亂土地資源。我們認為土地稅採行累進稅，不僅扭曲孫中山的原意，而且對財富分配助益不大。 再者，我們引進預期及均衡概念去解釋地價變動，實際上，土地交易價格因為含有預期因素，所以交易價格所反映土地購買者的報酬率經常會低於市場狀況，所以土地交易不一定有利。也從均衡的概念推論，一般認定購買土地的報酬率高，其實不正確。若購買土地的報酬率高，則賣土地的人就是傻瓜。 最後，我們引用嘉義市的公告地價、公告現值，印證我們的推論。