Documents et rapports
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Impactos Distributivos da Reforma Tributária no Brasil : Cenários Relativos à Isenção da Cesta Básica (portugais)
A consumption tax reform in Brazil has been recently approved by the House of Representatives, providing a full tax exemption for the yet undefined ‘National Basic Basket’ of goods (cesta basica nacional)...
Type de document: Rapport Numéro du rapport: 185270 Date du document: 1 octobre 2023 Mode de publication: Disclosed Auteur: Campante Cardoso Vale,Ricardo,Lara Ibarra,Gabriel,Simoes Fleury,Eduardo,Trzcinski,Kajetan Wladyslaw
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Distributional Impacts of Brazil’s Tax Reform : Scenarios Regarding Cesta Básica Exemption (anglais)
A consumption tax reform in Brazil has been recently approved by the House of Representatives, providing a full tax exemption for the yet undefined ‘National Basic Basket’ of goods (cesta basica nacional)...
Type de document: Rapport Numéro du rapport: 185270 Date du document: 1 octobre 2023 Mode de publication: Disclosed Auteur: Campante Cardoso Vale,Ricardo,Lara Ibarra,Gabriel,Simoes Fleury,Eduardo,Trzcinski,Kajetan Wladyslaw
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Indirect Tax Incidence in Brazil : Assessing the Distributional Effects of Potential Tax Reforms (anglais)
Using recent expenditure survey data, this paper investigates the incidence of all indirect taxes in Brazil. It applies a novel approach to estimate the effective tax rate by computing the specific cumulative...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS9891 Date du document: 20 décembre 2021 Mode de publication: Disclosed Auteur: Lara Ibarra,Gabriel,Rubião,Rafael Macedo,Simoes Fleury,Eduardo