An evaluation of the 2003 tax reform effort in Brazil
AUTOR(ES)
Werneck, Rogério L. F.
FONTE
Brazilian Journal of Political Economy
DATA DE PUBLICAÇÃO
2006-03
RESUMO
This paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then evaluated. Challenges ahead are discussed at the end.
Documentos Relacionados
- O nó tributário: por que não se aprova uma reforma tributária no Brasil
- Land reform in NE Brazil: a stochastic frontier production efficiency evaluation
- The rise of the Psychiatric Counter-Reform in Brazil
- Impact of the Demographic Transition on Tax Collection in Brazil: an analysis of the federative aspect
- Brazil: an economy caught in a financial trap (1993-2003)