Brazilian tax affairs by José R. Afonso e Rafael Barroso published by ALACDE (2/2013). “In this paper, the Brazilian tax system is reviewed in detail, covering the key points of its main taxes and contributions. Additionally, a brief historical overview spanning the tax system as well as the budgetary and economic framework is provided, accompanied by extensive data on the tax structure. Two other relevant issues are subsequently addressed: the regressive nature inherent in the system and the tax competition that exists between sub-national governments. Finally, the paper assesses the two recent failed attempts to reform the tax system and suggests some hypotheses as to why these attempts failled.”
