Policy Forum: Subnational Taxation—A Comparison of the Tax Systems of Brazil and Canada

George Gonzalez ()
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George Gonzalez: University of Lethbridge, Calgary

Canadian Tax Journal, 2023, vol. 71, issue 3, 813-824

Abstract: Brazil and Canada are among the 25 or so countries with a federal form of government, and two of only a few countries that grant taxation powers to their subnational governments. In addition to federalism, two other key similarities between Brazil and Canada are the size of their gross domestic product and their geographical scale. This article compares the countries' tax structures and describes Brazil's subnational taxation system, including its state and municipal subnational taxes.

Keywords: Brazil; federalism; Latin America; municipal taxation; sales taxes; value-added tax (search for similar items in EconPapers)
Date: 2023
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DOI: 10.32721/ctj.2023.71.3.pf.gonzalez

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