Dados is one of the most widely-read social sciences journals in Latin America. Created in 1966, it publishes innovative works, originating from academic research, by Brazilian and foreign authors. Edited by IESP-UERJ, it aims to reconcile scientific rigor and academic excellence with an emphasis on public debate based on the analysis of substantive issues of society and politics.
Dados vol. 36 n. 2 Rio de Janeiro 1993
Abstract
The article traces the course of one of the most central and polemic "institutions" within the Brazilian model of union organization: the union tax (imposto sindical). lt first highlights the historical moment at which the tax was created and the intentions of its creators, then going on to analyse the evaluations that were made of this instrument during the fifties, sixties, and seventies. Since the eighties, the debate has focused on the opportuneness and strategy of abolishing the tax, and the overriding question has been whether or not the prevailing model of union organization can be maintained without it. That the issue has yet to be settled reflects both its complexity and timeliness.
A Extinção do Imposto Sindical: Demandas e Contradições