A long way from tax justice: the Brazilian case

Arbeitspapier

This paper presents the major characteristics of the Brazilian tax system, after underlining the modifications it went through since 1988, when the country adopted a new and democratic Constitution. One important feature is the marked incidence of indirect consumer and production taxes (49% of all tax revenues) in place of direct taxes on income, inheritance, and capital gains. This imbalance between indirect and direct taxes explains, in large part, the elevated regressivity of the Brazilian tax system, which both expresses and reproduces the profound inequalities that characterize Brazilian society.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Global Labour University Working Paper ; No. 22

Classification and Topics

• Classification: Wirtschaft
• Subject: tax system ; taxation ; tax policy ; trend ; Brazil

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Lavinas, Lena ; Moellmann Ferro, Thiago Andrade
• Event: Veröffentlichung
• (who): International Labour Organization (ILO)
• (where): Geneva
• (when): 2014

Further information

• Handle: http://hdl.handle.net/10419/96401
• Last update: 10.03.2025, 11:44 AM CET