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A long way from tax justice: the Brazilian case

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  • Lavinas, Lena
  • Moellmann Ferro, Thiago Andrade

Abstract

This paper presents the major characteristics of the Brazilian tax system, after underlining the modifications it went through since 1988, when the country adopted a new and democratic Constitution. One important feature is the marked incidence of indirect consumer and production taxes (49% of all tax revenues) in place of direct taxes on income, inheritance, and capital gains. This imbalance between indirect and direct taxes explains, in large part, the elevated regressivity of the Brazilian tax system, which both expresses and reproduces the profound inequalities that characterize Brazilian society.

Suggested Citation

  • Lavinas, Lena & Moellmann Ferro, Thiago Andrade, 2014. "A long way from tax justice: the Brazilian case," GLU Working Papers 22, Global Labour University (GLU).
    • Handle: RePEc:zbw:gluwps:96401
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    File URL: https://www.econstor.eu/bitstream/10419/96401/1/glu-wp_no-22.pdf
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    References listed on IDEAS

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    1. Karla Breceda & Jamele Rigolini & Jaime Saavedra, 2009. "Latin America and the Social Contract: Patterns of Social Spending and Taxation," Population and Development Review, The Population Council, Inc., vol. 35(4), pages 721-748, December.
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