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Providing Better Price Signals Through Fuel Taxation : Opportunities in Brazil’s Consumption Tax Reform (anglais)

A new system of consumption taxes in Brazil was approved by constitutional amendment in December 2023, with infra-constitutional legislation under debate in Congress as of July 2024. This legislation will include provisions for a special VAT regime for fuels and create a new excise tax targeting goods with negative health and environmental externalities. This note shows that negative externalities justify significant corrective taxation to be levied...
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Document also available in : portugais

INFORMATION

  • 2024/08/19

  • Rapport

  • 193114

  • 1

  • Brésil,

  • Amérique latine et Caraïbes,

  • 2024/08/19

  • Disclosed

  • Providing Better Price Signals Through Fuel Taxation : Opportunities in Brazil’s Consumption Tax Reform

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