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Policy Forum: Subnational Taxation—A Comparison of the Tax Systems of Brazil and Canada

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  • George Gonzalez

    (University of Lethbridge, Calgary)

Abstract

Brazil and Canada are among the 25 or so countries with a federal form of government, and two of only a few countries that grant taxation powers to their subnational governments. In addition to federalism, two other key similarities between Brazil and Canada are the size of their gross domestic product and their geographical scale. This article compares the countries' tax structures and describes Brazil's subnational taxation system, including its state and municipal subnational taxes.

Suggested Citation

  • George Gonzalez, 2023. "Policy Forum: Subnational Taxation—A Comparison of the Tax Systems of Brazil and Canada," Canadian Tax Journal, Canadian Tax Foundation, vol. 71(3), pages 813-824.
    • Handle: RePEc:ctf:journl:v:71:y:2023:i:3:p:813-824
    DOI: https://doi.org/10.32721/ctj.2023.71.3.pf.gonzalez
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