Listagem Documentos Indexados pela Scielo por Assunto "Reforma tributária"

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From revenue to value added taxes: welfare and fiscal efficiency effects in Brazil

Cury, Samir; Coelho, Allexandro Mori
2010-12-01

This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to ...
Moving to a consumption-based tax system: a quantitative assessment for Brazil

Santos, Marcelo Rodrigues dos; Pereira, Thiago Neves
2010-06-01

For many years, it has been a primary issue in tax policy whether the tax system ought to be built around income tax or consumption tax. Much of the interest in tax policy arises from the widespread belief that taxes on ...