A new system of consumption taxes in Brazil was approved by constitutional
amendment in December 2023, with infra-constitutional legislation under
debate in Congress as of July 2024. This legislation will include provisions
for a special VAT regime for fuels and create a new excise tax targeting goods
with negative health and environmental externalities. This note shows that
negative externalities justify significant corrective taxation to be levied...
انظر المزيد
الوثيقة أيضا متوفرة بـ
البرتغالية
تفاصيل
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2024/8/19
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تقرير
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193114
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1
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2024/8/19
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Disclosed
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Providing Better Price Signals Through Fuel Taxation : Opportunities in Brazil’s Consumption Tax Reform