Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/299162 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
Working Paper No. 195
Verlag: 
International Policy Centre for Inclusive Growth (IPC-IG), Brasilia
Zusammenfassung: 
This paper describes the tax systems of OECD advanced economies and assesses the entity's recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but rather to provide tools to better foster the debate around a tax reform that is economically efficient and socially inclusive. It seeks to enhance the debate around tax reform, showing current international indicators and trends and the limitations of tax reform proposals, considering international benchmarks.
Schlagwörter: 
tax reform
OECD
Brazil
Dokumentart: 
Working Paper

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