Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/211372
Authors: 
de Carvalho, Alexandre Ywata
Lukic, Melina Rocha
Sachsida, Adolfo
Oliveira, Carlos Wagner de Albuquerque
Lozardo, Ernesto
Year of Publication: 
2018
Series/Report no.: 
Texto para Discussão 2418
Abstract (Translated): 
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 on the Canadian model. The main advantage of this strategy lies on its implementation because the approval in the National Congress initially does not require greater institutional arrangements but only changes in infraconstitutional laws. Moreover, contrary to the mandatory nature of the others proposals, our model implies a voluntary adhesion of the federated entities. This factor, besides facilitating the approval of the proposal, respects the federative principle of our country.
Subjects: 
tax reform
taxes on consumption
VAT
JEL: 
K34
H20
H25
Document Type: 
Working Paper

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