An evaluation of the 2003 tax reform effort in Brazil



Document title: An evaluation of the 2003 tax reform effort in Brazil
Journal: Revista de economia politica
Database: CLASE
System number: 000280388
ISSN: 0101-3157
Authors: 1
Institutions: 1Pontificia Universidade Catolica do Rio de Janeiro, Departamento de Economia, Rio de Janeiro. Brasil
Year:
Season: Ene-Mar
Volumen: 26
Number: 1
Pages: 75-94
Country: Brasil
Language: Inglés
Document type: Artículo
Approach: Analítico, descriptivo
English abstract 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
Keyword: Política económica,
Brasil,
Política tributaria,
Reforma fiscal,
Federalismo,
Impuestos,
Gobierno,
Lula da Silva, Luiz Inacio
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