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An evaluation of the 2003 tax reform effort in Brazil

Author

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  • Rogério L. F. Werneck

Abstract

This paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then evaluated. Challenges ahead are discussed at the end. JEL Classification: H20; H7; H77.

Suggested Citation

  • Rogério L. F. Werneck, 2006. "An evaluation of the 2003 tax reform effort in Brazil," Brazilian Journal of Political Economy, Center of Political Economy, vol. 26(1), pages 75-94.
    • Handle: RePEc:ekm:repojs:v:26:y:2006:i:1:p:75-94:id:591
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    File URL: https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/591/589
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    Citations

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    Cited by:

    1. Glomm, Gerhard & Jung, Juergen & Tran, Chung, 2009. "Macroeconomic implications of early retirement in the public sector: The case of Brazil," Journal of Economic Dynamics and Control, Elsevier, vol. 33(4), pages 777-797, April.
    2. Melo, Marcus André & Pereira, Carlos & Souza, Saulo, 2010. "The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum," IDB Publications (Working Papers) 1704, Inter-American Development Bank.

    More about this item

    Keywords

    tax reform; federalism; political economy; Brazil;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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