Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/211372 
Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
Texto para Discussão No. 2418
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
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.
Schlagwörter: 
tax reform
taxes on consumption
VAT
JEL: 
K34
H20
H25
Dokumentart: 
Working Paper

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