This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our study suggests a dual and modular reform based...

This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our study suggests a dual and modular reform based...

This article evaluates the main effects for the Brazilian economy from the creation of a free trade zone among the BRICS economies. A welfare analysis suggests the Chinese economy to be the closest - in comparison to the remaining BRICS - to the definition of a natural trade partner for Brazil....

This article evaluates the main effects for the Brazilian economy from the creation of a free trade zone among the BRICS economies. A welfare analysis suggests the Chinese economy to be the closest - in comparison to the remaining BRICS - to the definition of a natural trade partner for Brazil....