Brazil: Tax Expenditure Rationalization Within Broader Tax Reform
- ISBN-10
- 1513596624
- ISBN-13
- 9781513596624
- Series
- Brazil
- Category
- Business & Economics
- Pages
- 45
- Language
- English
- Published
- 2021-09-24
- Publisher
- International Monetary Fund
- Author
- Maria Delgado Coelho
Description
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
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Other editions
-
- 2019-03-14
- 382 pages
- Paperback
- International Monetary Fund
-
- 2018-11-30
- 49 pages
- Paperback
- International Monetary Fund
-
- 2023-10-31
- 379 pages
- Paperback
- Cambridge University Press
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