An evaluation of the 2003 tax reform effort in Brazil

Rogério L. F. Werneck ()

Brazilian Journal of Political Economy, 2006, vol. 26, issue 1, 75-94

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. JEL Classification: H20; H7; H77.

Keywords: tax reform; federalism; political economy; Brazil (search for similar items in EconPapers)
Date: 2006
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