The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil

Bibliographic Details
Main Author: Junior, Pedro Humberto Bruno de Carvalho
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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spelling 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)
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