An evaluation of the 2003 tax reform effort in Brazil

Revista de Economia Política

Rogério L. F. Werneck¹ 

[1] ,PUC-Rio Departamento de Economia

关键词: tax reform;    federalism;    political economy;    Brazil;   

DOI  :  10.1590/S0101-31572006000100005

来源: SciELO

【 摘 要 】

This paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then evaluated. Challenges ahead are discussed at the end.

【 授权许可】

CC BY   
 All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License