With the external accounts problems reasonably solved, Brazil’s economic policy agenda is bound to be increasingly focused on fiscal issues. What makes the design of economic policy especially complex in this area is the fact that there are several superimposed and potentially conflicting...

With the external accounts problems reasonably solved, Brazil’s economic policy agenda is bound to be increasingly focused on fiscal issues. What makes the design of economic policy especially complex in this area is the fact that there are several superimposed and potentially conflicting...

With the external accounts problems reasonably solved, Brazil’s economic policy agenda is bound to be increasingly focused on fiscal issues. What makes the design of economic policy especially complex in this area is the fact that there are several superimposed and potentially conflicting...

Portuguese Abstract: O Brasil é novamente um ponto fora da curva nas comparações internacionais. De acordo com recente estudo do FMI, a folha de pagamento nos países avançados e nos emergentes corresponde, em média, a 10,2% e 9,4% do PIB, respectivamente. Como o Brasil gasta acima dessas...

Portuguese Abstract: O presente estudo visa discorrer sobre a necessidade da transparência do beneficiário efetivo das empresas e arranjos legais e sua importância no combate à corrupção e aos abusos fiscais. Discute- -se o conceito de beneficiário efetivo e o risco de opacidade e...

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...

English Abstract: The new coronavirus has reinforced problems that states have been facing in recent years with regard to the tax challenges arising from the digitalization of the economy, especially with regard to large technology multinationals that earn extraordinary profits across the globe,...