The tax system: diagnosis and reform

José Serra ()

Brazilian Journal of Political Economy, 1983, vol. 3, issue 1, 3-25

Abstract: The Brazilian tax system needs deep reform. There are at least five main pointsthat lead to this renovation process: i) the insufficient tax revenue; ii) the regressive natureof the system; iii) the elevated centralization of tax collection; iv) regressivity also in the regionalcontext; v) disorganization of tax incentives. This piece analyzes each of these pointsand discusses the ways the reform could take place. JEL Classification: H21; H22.

Keywords: Taxes; tax reform; inequality; distortionary; optimal taxation (search for similar items in EconPapers)
Date: 1983
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