The tax system: diagnosis and reform
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) disorgani...
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| Format: | article |
| Status: | Published version |
| Publication Date: | 1983 |
| Country: | Brasil |
| Institution: | EDITORA 34 |
| Repository: | Revista de Economia Política |
| Language: | Portuguese |
| OAI Identifier: | oai:ojs2.centrodeeconomiapolitica.org:article/1911 |
| Online Access: | https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1911 |
| Access Level: | Open access |
| Keyword: | Imposto reforma tributária desigualdade distorção taxação ótima Taxes tax reform inequality distortionary optimal taxation |
| Summary: | 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. |
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