Brazil, Consumption taxation, Dual VAT, Tax reform, VAT

(York University, Canada) and (Insper; Associação Brasileira de Direito Financeiro)/ /Leave a comment

Since the promulgation of its 1988 Constitution, Brazil has been trying to implement a national VAT. Over the past 30 years, the opposing interests of States and the Federal Government have caused at least three broad tax-reform proposals to fail in Congress. Moreover, several interest groups have also been opposed to changes. Such conflicts of…