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Back to topic list for Brazil More OECD work on this topic |
The Brazilian "tax war": The case of value-added tax competition among the statesEnglish | 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. Related documents: |
Social security reform in Brazil: Achievements and remaining challengesEnglish | 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. Related documents: |
Improving labour utilisation in BrazilEnglish | 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. Related documents: |
Boosting innovation performance in BrazilEnglish | 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. Related documents: |
Consolidating macroeconomic adjustment in BrazilEnglish | View long abstract 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. Related documents: |
Economic survey of Brazil 2006: Consolidating macroeconomic adjustmentEnglish | View long abstract 24-Nov-2006 Brazil has made considerable progress in recent years towards consolidating macroeconomic stability, which is a key framework condition for sustained growth. Monetary policy continues to respond swiftly ... Related documents: |
The rates and revenue of bank transaction taxesEnglish | View long abstract 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. Related documents: |
Brazil's fiscal stance during 1995-2005: The effect of indebtedness on fiscal policy over the business cycleEnglish | View long abstract 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 ... Also available:Related documents: |
Latin America needs to improve quality and flexibility in public spending, OECD reportsEnglish | View long abstract 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. Also available: |
Challenges to Fiscal Adjustment in Latin America: The Cases of Argentina, Brazil, Chile and MexicoEnglish | View long abstract 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 ... Also available: |
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-NavarroGlobal Partnerships on Taxation
Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax DialogueBenefits and Wages: Tax-Benefit calculator
A new interactive tool to calculate your benefit entitlements and tax burdens