The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential public services. A relevant dimension, however, is...

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 investigates, by means of the model developed for Young (1990), if the direct, indirect and total tributes in Brazil respect the principle of the equal sacrifice. In all the scenes originated in the present analysis, as much the observed indirect tributes how much the total tributes...

The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential public services. A relevant dimension, however, is...