An evaluation of the 2003 tax reform effort in Brazil



Título del documento: An evaluation of the 2003 tax reform effort in Brazil
Revista: Revista de economia politica
Base de datos: CLASE
Número de sistema: 000280388
ISSN: 0101-3157
Autors: 1
Institucions: 1Pontificia Universidade Catolica do Rio de Janeiro, Departamento de Economia, Rio de Janeiro. Brasil
Any:
Període: Ene-Mar
Volum: 26
Número: 1
Paginació: 75-94
País: Brasil
Idioma: Inglés
Tipo de documento: Artículo
Enfoque: Analítico, descriptivo
Resumen en inglés 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
Disciplines Economía
Paraules clau: Política económica,
Brasil,
Política tributaria,
Reforma fiscal,
Federalismo,
Impuestos,
Gobierno,
Lula da Silva, Luiz Inacio
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