Vol. 3 No. 1 (1983)
Jan-Mar / 1983
Published January 1, 1983
How to Cite
Serra, José. 1983. “The Tax System: Diagnosis and Reform”. Brazilian Journal of Political Economy 3 (1):3-25. https://doi.org/10.1590/0101-31571983-1005.
The tax system: diagnosis and reform
Abstract
The Brazilian tax system needs deep reform. There are at least five main points
that lead to this renovation process: i) the insufficient tax revenue; ii) the regressive nature
of the system; iii) the elevated centralization of tax collection; iv) regressivity also in the regional
context; v) disorganization of tax incentives. This piece analyzes each of these points
and discusses the ways the reform could take place.
JEL Classification: H21; H22.
Keywords: Taxes tax reform inequality distortionary optimal taxation