This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income...

"The goal of this study is to evaluate the fiscal condition of the Brazilian public sector, focusing on the situation of state governments in the North and Northeast regions of the country and on international financing for rural development. The paper comprises six sections, including this...

This paper analyses the changes in orientation and composition of Brazilian fiscal policy, focusing on three recent periods and seeking to explore their relationship with economic performance. The first period (2005-2010) was characterised by fiscal expansion, with public investment and...

The evaluation of a tax system - that is, the set of legal rules that governs the exercise of authoritative rule by various government entities in the form of tax collection in the country - is notoriously controversial in Brazil, as elsewhere. The tax system plays a central role in a modern...

The evaluation of a tax system - that is, the set of legal rules that governs the exercise of authoritative rule by various government entities in the form of tax collection in the country - is notoriously controversial in Brazil, as elsewhere. The tax system plays a central role in a modern...

This paper analyses the changes in orientation and composition of Brazilian fiscal policy, focusing on three recent periods and seeking to explore their relationship with economic performance. The first period (2005-2010) was characterised by fiscal expansion, with public investment and...

This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income...

The goal of this study is to evaluate the fiscal condition of the Brazilian public sector, focusing on the situation of state governments in the North and Northeast regions of the country and on international financing for rural development. The paper comprises six sections, including this...