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The Forum of Federations Handbook of Fiscal Federalism Editors Jean-François Tremblay published by palgrave macmillan (2023). This open access handbook compares fiscal federalism arrangements in eleven federal/ decentralized countries. Each chapter examines an individual country, laying out its constitutional…

Brazil (Rezende et al.)

Brazil by Fernando Rezende, Alexandre Cialdini, and Bernardo Motta published by The Forum of Federations 2023. “The Federal Republic of Brazil has eight and a half million square kilometers—about half the total area of South America. Its population of…

Fantasias de uma reforma tributária por José Serra publicado por O Estado de S. Paulo (7/2023). “A Emenda Constitucional da reforma tributária institui um Imposto sobre Valor Agregado, o IVA, com regime dual: um na competência da União, a…