flag Brazil

Back to topic list for Brazil
More OECD work on this topic


Economic Survey of Brazil 2009: Reforming indirect taxes and labour levies

English |  View long abstract

14-Jul-2009

The complexities and fragmentation of Brazil’s tax system make it particularly onerous to enterprises, making it a priority for reform. The state-level VAT has often been used as an industrial policy instrument, ...

Price and volume elasticities of Brazilian foreign trade: A profit function approach

English |  View long abstract

06-Jul-2009

Luiz de Mello and Mauro Pisu

To investigate the possible impact of terms of trade gains on the real economy, this paper estimates normalised quadratic input demand and output supply functions for the Brazilian economy during 1997-2008.

Current account sustainability in Brazil: A non linear approach

English |  View long abstract

06-Jul-2009

Luiz de Mello and Matteo Mogliani

To shed further light on this issue in the context of emerging market economies, this paper uses Brazilian data to estimate the determinants of the current account in a smooth transition vector autoregressive (ST VAR) setting.

 

Responses to the economic and financial crisis and the road to recovery

English |  View long abstract

02-Mar-2009

Angel Gurría, OECD Secretary-General

Latin America has a major role to play in building a new international financial and economic system, since it has accumulated substantial experience in managing financial crises and recovery programs, according to the OECD Secretary-General.

Economic Survey of Brazil 2009: Reaping the benefits of macroeconomic consolidation

English |  View long abstract

14-Jul-2008

Despite the current problems related to the global financial and economic crisis, ongoing macroeconomic adjustment continues to bear fruit. Attainment of the primary budget surplus targets has delivered ...

Economic Survey of Brazil 2009: Looking beyond the global financial and economic crisis towards sustained growth

English |  View long abstract

14-Jul-2008

Brazil’s economic fundamentals have improved considerably in the ten years following the abandonment of exchange rate management in 1999 and adoption of a policy framework combining inflation targeting, ...

The Brazilian "tax war": The case of value-added tax competition among the states

English |  View long abstract

22-Feb-2007

Luiz de Mello

This paper tests for horizontal tax competition in the VAT (ICMS) for a sample of Brazilian states in the period 1985-2001, based on the estimation of a tax reaction function.  Economics Department Working Paper 544.

Social security reform in Brazil: Achievements and remaining challenges

English |  View long abstract

14-Dec-2006

Fabio Giambiagi and Luiz de Mello

This paper reviews the main elements of social security reform in Brazil since 1998 and discusses areas where further policy action is yet to be taken to ensure the sustainability of the social-security system over time. Economics Department Working Paper 534.

Improving labour utilisation in Brazil

English |  View long abstract

14-Dec-2006

Carlos H. de Brito Cruz and Luiz de Mello

An important policy challenge for raising Brazil's growth potential  is to improve labour utilisation by reducing informality and fostering human capital accumulation on and off the job. Economics Department Working Paper 533.

Boosting innovation performance in Brazil

English |  View long abstract

14-Dec-2006

Carlos H. de Brito Cruz and Luiz de Mello

Brazil’s main challenge in innovation policy is to encourage the business sector to engage in productivity?enhancing innovative activities. Economics Department Working Paper 532.

Tax and the crisis

Tackling tax evasion

2009 special feature: Changes to the guidelines for attributing revenues to levels of government

Revenue Statistics 1965-2008, 2009 Edition

Tax Co-operation 2009: Towards a Level Playing Field

2009 Assessment by the Global Forum on Transparency and Exchange of Information

Comment on the OECD's tax work

Discussion Drafts

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue

Tax news alerts

To receive the latest OECD tax news by email:

Register with OECDdirect