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The New Government Tax Reform Proposal: Limits of the Possible and Uncertainties Involved

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  • Rogério L. F. Werneck

Abstract

In late 1997, the Brazilian government announced the first version of a taxreform contemplating a complete overhaul of the indirect taxation in the country. Turnovertaxes were to be eliminated and the entailing loss of revenue compensated by a newfederally coordinated broad-based VAT, that would replace the present incoherent stateVATs and the largely mismanaged service tax imposed by local-governments. In this article,simulation models are used to study the consistency of the proposed reform and some of itspossible consequences. A risk analysis framework is used to underline the most importantuncertainties involved. JEL Classification: E22; E21.

Suggested Citation

  • Rogério L. F. Werneck, 2000. "The New Government Tax Reform Proposal: Limits of the Possible and Uncertainties Involved," Brazilian Journal of Political Economy, Center of Political Economy, vol. 20(1), pages 96-123.
    • Handle: RePEc:ekm:repojs:v:20:y:2000:i:1:p:96-123:id:1018
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    Keywords

    Tax reform; taxation; tax incident; VAT; intergovernmental relations;
    All these keywords.

    JEL classification:

    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth

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