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Tax Reform in Brazil (Orair & Gobetti)
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Tax reform in Brazil: guiding principles and proposals under debate by Rodrigo Octávio Orair and Sérgio Wulff Gobetti published by IPC-IG (2019). "The evaluation of a tax system - that is, the set of legal rules that governs the exercise of authoritative rule by various government entities in the form of tax collection in the country - is notoriously controversial in Brazil, as elsewhere..."
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Tributação (Canado et al.)
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Reforma da tributação da folha e contencioso previdenciário por Vanessa Rahal Canado. O custeio na reforma da Previdência por Breno Ferreira Martins Vasconcelos. Tributação dos salários: alternativas para tributação sobre a folha por Vilma da Conceição Pinto (5/2019).
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Bank Transaction Taxes (Coelho)
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Bank transaction taxes by Isaias Coelho - Rethinking the taxation of the financial sector in the light of the rececnt crisis - Workshop co-sponsored by the UMich Office of Tax Policy Research and the UNC Tax Center (2/2010). "BTT generally not seen as permanent feature of tax system. Rather, a tool to wield in time of need ..."
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Carga Tributária (Oliveira)
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Carga tributária: um estudo sobre o sistema tributário do Brasil por Reinaldo Carneiro de Oliveira (2019). "O Sistema Tributário Brasileiro é um dos mais complexos do mundo com falta de simplicidade, precariedade na estabilidade das regras, insegurança jurídica e funciona apenas para aumentar a carga tributária, o Governo arrecada muito e gasta mal."
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Corporate Tax Rates (IMF)
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Corporate tax rates: how low can you go published by Blog IMF (7/2019). "In life, two things are certain: death and taxes, the saying goes. Unless you are a large multinational corporation, in which case, maybe not. Over the past 30 years, corporate tax rates in all countries have fallen to very low levels, as we show in our chart of the week."
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