Publicação
The effective tax rate on low-income households in Portugal
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| dc.contributor.advisor | Reis, Ana Balcão | |
| dc.contributor.author | Timóteo, Joana Maria Borralho Marques | |
| dc.date.accessioned | 2026-08-20T13:56:28Z | |
| dc.date.available | 2026-08-20T13:56:28Z | |
| dc.date.issued | 2009-01-13 | |
| dc.date.submitted | 2009-01-13 | |
| dc.description | A Work Project, presented as part of the requirements for the Award of a Master Degree in Economics from the Faculdade de Economia da Universidade Nova de Lisboa | |
| dc.description.abstract | This work is an analysis of the Portuguese Tax System, which objective is the calculation of the effective marginal and average tax rate on low income households and to understand how government transfers and the tax system affect their disposable income. We will observe that the highest effective marginal tax rates occur for very low income households due to transfers decrease, and for very small intervals of income. The tax system is overall progressive, since the effective average tax rate increases as gross income rises. | eng |
| dc.identifier.uri | http://hdl.handle.net/10362/205592 | |
| dc.language.iso | eng | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | |
| dc.subject | Effective Marginal Tax Rate | |
| dc.subject | Effective Average Tax Rate | |
| dc.subject | Personal Income Tax | |
| dc.subject | Government Transfers | |
| dc.title | The effective tax rate on low-income households in Portugal | eng |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| thesis.degree.name | Mestrado em Economia |