An evaluation of the 2003 tax reform effort in Brazil

Vol. 26 No. 1 (2006)

Jan-Mar / 2006
Published March 27, 2020
PDF-English
PDF-English

How to Cite

Werneck, Rogério L. F. 2006. “An Evaluation of the 2003 Tax Reform Effort in Brazil”. Brazilian Journal of Political Economy 26 (1):75-94. https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/591.

An evaluation of the 2003 tax reform effort in Brazil

Rogério L. F. Werneck
Departamento de Economia, PUC-Rio
Brazilian Journal of Political Economy, Vol. 26 No. 1 (2006), Jan-Mar / 2006, Pages 75-94

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.


Keywords: tax reform federalism political economy Brazil