Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/200607
Authors: 
de Carvalho Junior, Pedro Humberto Bruno
Passos, Luana
Year of Publication: 
2018
Series/Report no.: 
Working Paper 166
Abstract: 
Many discussions have taken place in Brazil about legislation pertaining to subparagraph VII of article 153 of the 1988 Federal Constitution-the regulation, through a Complementary Law, of the Tax on Large Fortunes (Imposto sobre Grandes Fortunas-IGF). In the current scenario, with the country facing a second consecutive annual decrease in tax revenue, the subject of the implementation of the IGF is gaining some traction, with its proponents vehemently arguing that it can represent a balancing mechanism for a possible increase in the tax burden, so that this increased burden would not fall exclusively on the poorest population through indirect taxes. The economic crisis, together with the political crisis, has reactivated the debate on tax reform, especially regarding demands for a less regressive and more efficient system. [...]
Subjects: 
Tax
Large Fortunes
recent
international
debate
situation
Brazil
Document Type: 
Working Paper
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