Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/96401
Authors: 
Lavinas, Lena
Moellmann Ferro, Thiago Andrade
Year of Publication: 
2014
Series/Report no.: 
Global Labour University Working Paper 22
Abstract: 
This paper presents the major characteristics of the Brazilian tax system, after underlining the modifications it went through since 1988, when the country adopted a new and democratic Constitution. One important feature is the marked incidence of indirect consumer and production taxes (49% of all tax revenues) in place of direct taxes on income, inheritance, and capital gains. This imbalance between indirect and direct taxes explains, in large part, the elevated regressivity of the Brazilian tax system, which both expresses and reproduces the profound inequalities that characterize Brazilian society.
Subjects: 
tax system
taxation
tax policy
trend
Brazil
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.