Social Contract in Brazil (Melo et al.)

Taxation, redistribution and the social contract in Brazil by Marcus André Melo, Armando Barrientos and André Canuto Coelho published by IRIBA (8/2014). “The paper explores theoretically and empirically Brazil’s tax revenue from a political and political economy perspective. The absence of ‘big bang’ reforms to the tax code and tax administration suggests that policy models are less directly relevant to explaining the rise in the tax/GDP ratio…”

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