This paper deals with the funding of cultural activities, describing and analyzing the arguments that justify the State's participation in this funding. It analyzes the critics who claim to have been the cultural policies in Brazil left to the market due to the primacy of tax incentives, part of...

This paper deals with the funding of cultural activities, describing and analyzing the arguments that justify the State's participation in this funding. It analyzes the critics who claim to have been the cultural policies in Brazil left to the market due to the primacy of tax incentives, part of...

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 critical assessment of income and profit taxation in Brazil. It discuss how tax cuts for capital income during the eighties and nineties, following mainstream policy recommendations, have constrained the redistributive role of the income tax. The analysis is based on...