Perspectives on tax reform in Brazil

"There is no question that the salience of tax reform in Brazil is high. It has become common to point out the country's low quality of public services and high level of taxes. In this context it would be desirable to introduce new ways of thinking about matters related to government polic...

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Detalles Bibliográficos
Autor: Morgan, Marc
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2019
País:Brasil
Institución:Instituto de Pesquisa Econômica Aplicada (IPEA)
Repositorio:Repositório Institucional da IPEA (RCIpea)
Idioma:inglés
OAI Identifier:oai:repositorio.ipea.gov.br:11058/15548
Acceso en línea:https://repositorio.ipea.gov.br/handle/11058/15548
Access Level:acceso abierto
Palabra clave:Perspectives
tax
reform
Brazil
Descripción
Sumario:"There is no question that the salience of tax reform in Brazil is high. It has become common to point out the country's low quality of public services and high level of taxes. In this context it would be desirable to introduce new ways of thinking about matters related to government policy generally, and tax policy more specifically. By understanding the function and potential of taxes, as well as their links to inequality and economic development, the seed can be planted for deep change. Once we conceptualise the potential of certain policies, momentum can be garnered to fully realise them if they are desirable to a majority of the population". (...)