The New Government Tax Reform Proposal: Limits of the Possible and Uncertainties Involved

Rogério L. F. Werneck ()

Brazilian Journal of Political Economy, 2000, vol. 20, issue 1, 96-123

Abstract: In late 1997, the Brazilian government announced the first version of a taxreform contemplating a complete overhaul of the indirect taxation in the country. Turnovertaxes were to be eliminated and the entailing loss of revenue compensated by a newfederally coordinated broad-based VAT, that would replace the present incoherent stateVATs and the largely mismanaged service tax imposed by local-governments. In this article,simulation models are used to study the consistency of the proposed reform and some of itspossible consequences. A risk analysis framework is used to underline the most importantuncertainties involved. JEL Classification: E22; E21.

Keywords: Tax reform; taxation; tax incident; VAT; intergovernmental relations (search for similar items in EconPapers)
Date: 2000
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