ITCMD and limited progressivity: the effects of the 8 % cap on distributive justice
DOI:
https://doi.org/10.47319/rdft.v9n1.118Keywords:
ITCMD, Tax progressivity, Tax-paying capacity, Fiscal federalism, Inheritance taxesAbstract
This article examines the taxation of intestate transfers in Brazil in light of the constitutional principles of ability to pay, tax equality, and the reduction of social inequalities, with a focus on the maximum ITCMD tax rate of 8%, established by Federal Senate Resolution nº 09/1992. Using a historical-comparative approach, the article reconstructs the formation and evolution of inheritance taxation in the United States, highlighting the compatibility between its progressive tax system and developed capitalist economies. It then analyzes the classic “trade-off” between equity and efficiency and the institutional effects of the current Brazilian model on fiscal federalism and distributive justice. It is argued that the current normative limitation compromises the substantive effectiveness of progressivity and contributes to the perpetuation of intergenerational wealth concentration. It is concluded that alignment with the personal income tax ceiling constitutes an institutional improvement measure necessary for harmonizing the tax with the constitutional objectives of fiscal justice and intergenerational equity.
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