The extrafiscality of Taxes applied to Public Policies: Combating inequality and discrimination by abolishing or reducing taxes and tax incentives
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By applying the extrafiscality of taxes, the state's rules will not only be negative, but can be a means of affirmative action that will guide the state and citizens in their behavior to meet these objectives, fostering a change in society and stimulating social participation and the sharing of responsibilities. By stimulating conduct through tax benefits or incentives, the state uses the extra-fiscal function of taxes and this book will analyze the use of this tax instrument in federal government public programs and policies over the last decade.
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