Tax Reform in Brazil: a Public Choice Theory approach

Tax Reform in Brazil: a Public Choice Theory approach

This article aims to analyze tax reform necessity and the barriers to the implementation of tax reform at the light of public choice theory. The research identifies the arguments that provides the explanation for the tax reform does not occur in Brazil. The question that the article searches to answ...

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Bibliographic Details
Main Authors: Allan Silveira dos Santos, Erica Oliveira Gonzales, Amália Maria Goldberg Godoy, Gilmara Muniz Almeida
Format: Article
Language:Portuguese
Published: Universidade Estadual de Londrina 2013-12-01
Series:Economia & Região
Subjects:
Tax Reform
Brazil
public choice
government failures
Online Access:http://www.uel.br/revistas/uel/index.php/ecoreg/article/view/16207

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