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Oliveira, A. M. de, & Borges, A. de M. (2016). Limitations on the Principle of Contributive Capacity: Minimum Existential and Confiscation. Conpedi Law Review, 2, 180-200.
https://doi.org/10.26668/2448-3931_conpedilawreview/2016.v2i4.3660

has been cited by the following article:

• TITLE: Private Property and Constitutional Limits on the Taxing Power: An Overview of the Prohibition on Confiscatory Taxation in the Brazilian, German, Spanish, Argentine, and Mexican Legal Orders

  AUTHORS: Beatriz Milani Gimenez

  KEYWORDS: Prohibition on Confiscatory Taxation, Ability-to-Pay Principle, Minimum Subsistence, Brazilian Federal Constitution, Tax Equality (Isonomy)

  JOURNAL NAME: Beijing Law Review, Vol.16 No.4, December 9, 2025

  ABSTRACT: This paper examines the constitutional prohibition on confiscatory taxation in Brazilian law as a limit on state taxing power. Using doctrinal and comparative analysis, it explores the principle’s connection to property rights, the ability-to-pay principle, and minimum subsistence. The study finds that this prohibition, while explicit in Brazil’s 1988 Constitution, is a common feature across the German, Spanish, Argentine, and Mexican legal systems, where it is protected either explicitly or implicitly through fundamental rights.