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- W1520367743 abstract "This paper is part of a wider research on “Tax Systems and Tax Reforms in Latin America,” carried out at the Department of Public Economics of the University of Pavia, under the direction of L. Bernardi, A. Barreix, A. Marenzi and P. Profeta, and the supervision of V. Tanzi. Herein the Brazilian tax system is reviewed in detail, covering the key points of its main taxes and contributions. A brief historical overview spanning the tax system as well as the budgetary and economic framework is provided, accompanied by extensive data on the tax structure. Two other relevant issues are subsequently addressed: the regressive nature inherent in the system and the tax competition that exists between sub-national governments. Finally, the paper assesses the two recent failed attempts to reform the tax system and suggests some hypotheses as to why these attempts failed." @default.
- W1520367743 created "2016-06-24" @default.
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- W1520367743 date "2007-03-01" @default.
- W1520367743 modified "2023-09-27" @default.
- W1520367743 title "Tax Systems and Tax Reforms in Latin America: Brazil" @default.
- W1520367743 hasPublicationYear "2007" @default.
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