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

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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

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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

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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

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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.

Consolidating macroeconomic adjustment in Brazil

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14-Dec-2006

Luiz de Mello and Diego Moccero

Brazil’s overarching macroeconomic challenge is to continue to reduce public indebtedness while improving the quality of fiscal adjustment, which has so far relied on revenue hikes, rather than a retrenchment of expenditure commitments. Economics Department Working Paper 531.

The rates and revenue of bank transaction taxes

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30-Jun-2006

Jorge Baca Campodónico, Luiz de Mello and Andrei Kirilenko

Bank transaction taxes are not a reliable source of revenue over the medium term. Economics Department Working Paper 494.

Brazil's fiscal stance during 1995-2005: The effect of indebtedness on fiscal policy over the business cycle

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22-May-2006

Luiz de Mello and Diego Moccero

Economics Department Working Paper 485. Brazil's fiscal adjustment since the floating of the real in 1999 has been impressive, even in periods of lacklustre growth. This suggests a remarkable fiscal effort ...

Latin America needs to improve quality and flexibility in public spending, OECD reports

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02-Mar-2006

Latin America’s biggest economies have made considerable progress in putting their public finances in order but much still needs to be done to increase the flexibility and improve the quality of government spending, according to a new OECD report.

Challenges to Fiscal Adjustment in Latin America: The Cases of Argentina, Brazil, Chile and Mexico

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22-Feb-2006

Despite considerable progress made by Latin America’s biggest economies in putting their public finances in order, numerous challenges remain. Challenges to Fiscal Adjustment in Latin America: The Cases ...

Book edited by Javier Santiso

The Visible Hand of China in Latin America

Special Conference: 50th Anniversary of the OECD Model Tax Convention

Conference Web Site

Fighting Offshore Tax Evasion

Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.

Nicholas Bray speaks with Grace Perez-Navarro

www.itdweb.org

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

International Tax Dialogue