An evaluation of the 2003 tax reform effort in Brazil

Detalhes bibliográficos
Autor(a) principal: Werneck,Rogério L. F.
Data de Publicação: 2006
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista de Economia Política
Texto Completo: http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572006000100005
Resumo: This paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then evaluated. Challenges ahead are discussed at the end.
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spelling An evaluation of the 2003 tax reform effort in Braziltax reformfederalismpolitical economyBrazilThis paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then evaluated. Challenges ahead are discussed at the end.Centro de Economia Política2006-03-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572006000100005Brazilian Journal of Political Economy v.26 n.1 2006reponame:Revista de Economia Políticainstname:EDITORA 34instacron:EDITORA_3410.1590/S0101-31572006000100005info:eu-repo/semantics/openAccessWerneck,Rogério L. F.eng2006-04-10T00:00:00Zoai:scielo:S0101-31572006000100005Revistahttps://centrodeeconomiapolitica.org.br/repojs/index.php/journalONGhttps://centrodeeconomiapolitica.org.br/repojs/index.php/journal/oai||cecilia.heise@bjpe.org.br1809-45380101-3157opendoar:2006-04-10T00:00Revista de Economia Política - EDITORA 34false
dc.title.none.fl_str_mv An evaluation of the 2003 tax reform effort in Brazil
title An evaluation of the 2003 tax reform effort in Brazil
spellingShingle An evaluation of the 2003 tax reform effort in Brazil
Werneck,Rogério L. F.
tax reform
federalism
political economy
Brazil
title_short An evaluation of the 2003 tax reform effort in Brazil
title_full An evaluation of the 2003 tax reform effort in Brazil
title_fullStr An evaluation of the 2003 tax reform effort in Brazil
title_full_unstemmed An evaluation of the 2003 tax reform effort in Brazil
title_sort An evaluation of the 2003 tax reform effort in Brazil
author Werneck,Rogério L. F.
author_facet Werneck,Rogério L. F.
author_role author
dc.contributor.author.fl_str_mv Werneck,Rogério L. F.
dc.subject.por.fl_str_mv tax reform
federalism
political economy
Brazil
topic tax reform
federalism
political economy
Brazil
description This paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then evaluated. Challenges ahead are discussed at the end.
publishDate 2006
dc.date.none.fl_str_mv 2006-03-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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status_str publishedVersion
dc.identifier.uri.fl_str_mv http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572006000100005
url http://old.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572006000100005
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 10.1590/S0101-31572006000100005
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv text/html
dc.publisher.none.fl_str_mv Centro de Economia Política
publisher.none.fl_str_mv Centro de Economia Política
dc.source.none.fl_str_mv Brazilian Journal of Political Economy v.26 n.1 2006
reponame:Revista de Economia Política
instname:EDITORA 34
instacron:EDITORA_34
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collection Revista de Economia Política
repository.name.fl_str_mv Revista de Economia Política - EDITORA 34
repository.mail.fl_str_mv ||cecilia.heise@bjpe.org.br
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