Sep 2012
Author(s): Ter-Minassian, Teresa
This paper aims to provide an overview of the current state of taxation in the Latin America and Caribbean (LAC) region, and its main reform needs and options. It previews the findings of recent…
May 2012
Author(s): Ter-Minassian, Teresa
This paper discusses Brazil's structural reforms since the 1990s and areas where work remains to be done. Reforms of the 1990s included the containment of inflation, the adoption of a…
May 2012
Author(s): Ter-Minassian, Teresa
This paper surveys the system of sub-national own revenues and the inter- governmental transfer system (including the sharing of oil revenues) in Brazil, highlighting their critical flaws. The…