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Back to topic list for Brazil More OECD work on this topic |
Economic Survey of Brazil 2009: Reforming indirect taxes and labour leviesEnglish | 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 approachEnglish | 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. Also available: |
Current account sustainability in Brazil: A non linear approachEnglish | 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.
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Responses to the economic and financial crisis and the road to recoveryEnglish | 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. Also available: |
Economic Survey of Brazil 2009: Reaping the benefits of macroeconomic consolidationEnglish | 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 growthEnglish | 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 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: |
2009 special feature: Changes to the guidelines for attributing revenues to levels of government
Revenue Statistics 1965-2008, 2009 EditionTax 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 DraftsGlobal Partnerships on Taxation
Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
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