A nona proposta de reforma tributária do governo : limites do possível e incertezas envolvidas
By: WERNECK, Rogério L. F
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ArticlePublisher: São Paulo : Editora 34, jan./mar. 2000Revista de Economia Política = Brazilian Journal of Political Economy 20, 1 , p. 92-118Abstract: In late 1997, the Brasilian government announced the first version of a tax reform contemplating a complete overhaul of the indirect taxation in the country. Turnover taxes were to be eliminated and the entailing loss of revenue compensated by a new federally coordinated broad-based VAT, that would replace the present incoherent state VATs and the largely mismanaged service tax imposed by local-governments. In this article, simulation models are used to study the consistency of the proposed reform and some of its possible consequences. A risk analysis framework is used to underline the most important uncertainties involved
In late 1997, the Brasilian government announced the first version of a tax reform contemplating a complete overhaul of the indirect taxation in the country. Turnover taxes were to be eliminated and the entailing loss of revenue compensated by a new federally coordinated broad-based VAT, that would replace the present incoherent state VATs and the largely mismanaged service tax imposed by local-governments. In this article, simulation models are used to study the consistency of the proposed reform and some of its possible consequences. A risk analysis framework is used to underline the most important uncertainties involved
Revsta de Economia Política 2000
v. 20, n. 1(77)
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