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The tax system: diagnosis and reform

Author

Listed:
  • José Serra

Abstract

The Brazilian tax system needs deep reform. There are at least five main pointsthat lead to this renovation process: i) the insufficient tax revenue; ii) the regressive natureof the system; iii) the elevated centralization of tax collection; iv) regressivity also in the regionalcontext; v) disorganization of tax incentives. This piece analyzes each of these pointsand discusses the ways the reform could take place. JEL Classification: H21; H22.

Suggested Citation

  • José Serra, 1983. "The tax system: diagnosis and reform," Brazilian Journal of Political Economy, Center of Political Economy, vol. 3(1), pages 3-25.
  • Handle: RePEc:ekm:repojs:v:3:y:1983:i:1:p:3-25:id:1911
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    File URL: https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1911/1897
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    More about this item

    Keywords

    Taxes; tax reform; inequality; distortionary; optimal taxation;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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