This paper is part of a wider research on “Tax Systems and Tax Reforms in Latin America,” carried out at the Department of Public Economics of the University of Pavia, under the direction of L. Bernardi, A. Barreix, A. Marenzi and P. Profeta, and the supervision of V. Tanzi. Herein the...

This study performs an up-to-date diagnostic of the Brazilian tax system in order to provide a basis for reform discussions among technical analysts, authorities and congressmen. It is based on the analysis and categorization of information on taxation in Brazil. Its focus is on the current...