This paper presents the major characteristics of the Brazilian tax system, after underlining the modifications it went through since 1988, when the country adopted a new and democratic Constitution. One important feature is the marked incidence of indirect consumer and production taxes (49% of...

Female labour force participation has been increasing at a constant and continuous rate, irrespective of the fluctuations in the rate of overall economic growth. There are many reasons to this trend and to the fact that it has favored female occupational rates rather than male. As indicated by...

The turn of the century brought encouragement and hope for many emerging economies undergoing a new phase of growth, with falling inequality and a promising push towards greater social inclusion. Within this trend of economic recovery and increased equity, Latin America would stand out, with...

This paper presents the major characteristics of the Brazilian tax system, after underlining the modifications it went through since 1988, when the country adopted a new and democratic Constitution. One important feature is the marked incidence of indirect consumer and production taxes (49% of...