ABSTRACT
This article focuses on addressing single taxation as a policy goal. In this analysis, no concern is expressed towards the question of whether states currently adopt such principle as a policy. The purpose of this chapter is to examine the meaning of single taxation in order to verify the reasons that support it as a policy goal and the feasibility of adopting it.
SCHOUERI, L. E.; GALDINO, G. . Single Taxation as a Policy Goal: Controversial Meaning, Lack of Justification and Unfeasibility. In: WHEELER, Joanna. (Org.). Single Taxation?. 1ed.Amsterdam: IBFD, 2018, v. 1, p. 83-103.