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Indirect Tax Incidence in Brazil
Language: en
Pages: 36
Authors: Gabriel Lara Ibarra
Categories:
Type: BOOK - Published: 2021 - Publisher:

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Using recent expenditure survey data, this paper investigates the incidence of all indirect taxes in Brazil. It applies a novel approach to estimate the effecti
Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
Language: en
Pages: 46
Authors: Maria Delgado Coelho
Categories: Business & Economics
Type: BOOK - Published: 2021-09-24 - Publisher: International Monetary Fund

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The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulati
Optimal Indirect Taxes for Brazil
Language: en
Pages: 0
Authors: Rozane Bezerra de Siqueira
Categories:
Type: BOOK - Published: 1998 - Publisher:

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This paper attempts to characterize the optimal structure of indirect taxes for Brazil, that is, the indirect tax structure that would allow the government to a
An Alternative View of Tax Incidence Analysis for Developing Countries
Language: en
Pages: 67
Authors: Anwar Shah
Categories: Impuestos - Paises en desarrollo
Type: BOOK - Published: 1990 - Publisher: World Bank Publications

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Abstract: points raised here.
Lessons from the Brazilian Experience with the VAT
Language: en
Pages: 36
Authors: Carlos Longo
Categories: Value-added tax
Type: BOOK - Published: 1986 - Publisher:

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