Reflections on proposals for reform of the Individual Income Tax (IIT) in Brazil
André Nunes,
Gustavo Barbosa Leite,
Paulo Suero dos Santos Cavalcanti Moreira
et al.
Abstract:This article assesses the state of the art in proposals for reforming the Individual Income Tax (IIT) in Brazil. Various discussions and proposals have been presented over the past years. The discussion regarding changes to the IIT regained momentum after the government introduced a proposal for consumption-based tax reform, leading to subsequent discussions in the House of Representatives and the Senate. Economic agents' expectation is that the next step will involve presenting a proposal for income tax refor… Show more
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