The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil
Main Author: | |
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Publication Date: | 2022 |
Format: | Article |
Language: | eng |
Source: | Repositório Institucional da IPEA (RCIpea) |
dARK ID: | ark:/51990/001300000hbfz |
Download full: | https://repositorio.ipea.gov.br/handle/11058/15872 |
Summary: | This paper describes the tax systems of OECD advanced economies and assesses the entity’s recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but rather to provide tools to better foster the debate around a tax reform that is economically efficient and socially inclusive. It seeks to enhance the debate around tax reform, showing current international indicators and trends and the limitations of tax reform proposals, considering international benchmarks. |
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The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Braziltax reformOECDBrazilThis paper describes the tax systems of OECD advanced economies and assesses the entity’s recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but rather to provide tools to better foster the debate around a tax reform that is economically efficient and socially inclusive. It seeks to enhance the debate around tax reform, showing current international indicators and trends and the limitations of tax reform proposals, considering international benchmarks.30 p. : il.2024-10-04T00:11:09Z2024-10-04T00:11:09Z2022info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://repositorio.ipea.gov.br/handle/11058/15872ark:/51990/001300000hbfzInternational Policy Centre for Inclusive GrowthUnited Nations Development ProgrammeLicença total exclusivaO texto e dados desta publicação podem ser reproduzidos desde que as fontes sejam citadas. Reproduções com fins comerciais são proibidas.info:eu-repo/semantics/openAccessJunior, Pedro Humberto Bruno de Carvalhoengreponame:Repositório Institucional da IPEA (RCIpea)instname:Instituto de Pesquisa Econômica Aplicada (IPEA)instacron:IPEA2024-10-04T06:29:37Zoai:repositorio.ipea.gov.br:11058/15872Repositório InstitucionalPUBhttp://repositorio.ipea.gov.br/oai/requestsuporte@ipea.gov.bropendoar:2024-10-04T06:29:37Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)false |
dc.title.none.fl_str_mv |
The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil |
title |
The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil |
spellingShingle |
The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil Junior, Pedro Humberto Bruno de Carvalho tax reform OECD Brazil |
title_short |
The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil |
title_full |
The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil |
title_fullStr |
The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil |
title_full_unstemmed |
The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil |
title_sort |
The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil |
author |
Junior, Pedro Humberto Bruno de Carvalho |
author_facet |
Junior, Pedro Humberto Bruno de Carvalho |
author_role |
author |
dc.contributor.author.fl_str_mv |
Junior, Pedro Humberto Bruno de Carvalho |
dc.subject.por.fl_str_mv |
tax reform OECD Brazil |
topic |
tax reform OECD Brazil |
description |
This paper describes the tax systems of OECD advanced economies and assesses the entity’s recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but rather to provide tools to better foster the debate around a tax reform that is economically efficient and socially inclusive. It seeks to enhance the debate around tax reform, showing current international indicators and trends and the limitations of tax reform proposals, considering international benchmarks. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022 2024-10-04T00:11:09Z 2024-10-04T00:11:09Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ipea.gov.br/handle/11058/15872 |
dc.identifier.dark.fl_str_mv |
ark:/51990/001300000hbfz |
url |
https://repositorio.ipea.gov.br/handle/11058/15872 |
identifier_str_mv |
ark:/51990/001300000hbfz |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
International Policy Centre for Inclusive Growth United Nations Development Programme Licença total exclusiva info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
International Policy Centre for Inclusive Growth United Nations Development Programme Licença total exclusiva |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional da IPEA (RCIpea) instname:Instituto de Pesquisa Econômica Aplicada (IPEA) instacron:IPEA |
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Instituto de Pesquisa Econômica Aplicada (IPEA) |
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IPEA |
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IPEA |
reponame_str |
Repositório Institucional da IPEA (RCIpea) |
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Repositório Institucional da IPEA (RCIpea) |
repository.name.fl_str_mv |
Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA) |
repository.mail.fl_str_mv |
suporte@ipea.gov.br |
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1836723009692368896 |