TAXATION OF THE SUPER-RICH IN BRAZIL AND IN SELECTED COUNTRIES

Abstract

In view of structural inequalities at the international level, various global cooperation initiatives have been articulated with the purpose of promoting more just and harmonious tax systems. Some of these proposals advocate for the implementation of taxes with progressive rates that increase in line with the growth of the taxpayer’s wealth and are aligned with their true ability to pay, thereby seeking a fiscal model more responsive to society’s needs. The aim of this paper is to substantially analyze the concept of tax justice by examining the revenue policies of countries such as Switzerland, Spain, and Colombia, in addition to Brazil’s national policy, with the intention of understanding how the taxation of large fortunes and other forms of “super-rich” taxation are being approached. Through a comparative analysis of proposals already implemented or still under discussion, such as those included in the Tax Reform, this work seeks to identify converging factors that could turn the ideal of justice into reality, contributing to the study of Brazilian fiscal justice from the perspective of wealth taxation.

DOI: https://doi.org/10.56238/sevened2026.001-029