This paper provides a survey of the methodologies for estimating the structural budget balance and the fiscal impulse, which highlights the recent international literature spread by European Commission studies (Havik et al., 2014; Carnot e Castro, 2015). From this theoretical background, the paper...

This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...

This paper aims at contributing to the debate on the socioeconomic (and constitutional) relevance of the changes in the distribution of oil royalties prescribed at the Law 12.734/2012, whose effects are currently suspended by an injunction granted by the Supreme Court. The research shows that...

This paper tries to contribute to the current discussion on sharing rules of royalties in Brazil from theoretical and empirical reflections about fiscal federalism and from a comparative analysis of the experiences of oil producing countries that, as our example, organize themselves like...

This text aims to qualify the debate on the need for fiscal adjustment in Brazil, showing that the trend that takes place - at this conjuncture, as in other past - a low quality setting, based on cutting investments and / or increased tax burden, it is almost inevitable in the face of public...

This paper aims to contribute to the debate on possible changes in the Brazilian tax system in the light of recent experience of the European Union (EU) and the United Kingdom, with regard to tax rules. International evidence indicates, according to the International Monetary Fund (IMF) Fiscal...

This paper aims to subsidize the current debate on tax reform, showing how the theoretical assumptions that supported the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence of the increasing inequality and the maturation of the...