The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential public services. A relevant dimension, however, is...

This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our study suggests a dual and modular reform based...

The study examines the extent to which the Legislative Branch is involved in the processing of economic policies sent by the Executive Branch, as part of the process of political delegation. It argues that, as the PT administrations adopted a developmentalist economic paradigm, increasing the...

This working paper discusses how decision support can contribute to the formulation of public policies to achieve greater consistency and coherence. If decision support fulfills its role, it is assumed that this favors the design of more efficient and effective government programs. In order to...

The ex ante analysis aims, among other aspects, to formulate public policies and design government programs that are born ready to be monitored and evaluated. Evidence-based policies and programs may be improved only if each step taken by public action leaves some traces for the monitoring of...

The Brazilian state is often viewed as inefficient and captured by economic interest groups and bureaucratic elites, leading to crony capitalism and clientelism. This has hindered the implementation of growth-inducing economic policies and contributed to a decline in productivity and economic...

When governments launch policies or programs without any prior analysis, with unclear objectives, undefined or unjustifiable public selection, poorly conceptualized interventions, fragmented and often contradictory actions, without indicators and targets, and with insufficient inputs (small and...

Brazilian society has been facing a new historical cycle since the second half of the last decade, whose most relevant characteristic is the adoption of the neoliberal reforms of the 1990s on a more systemic basis, forming an ultraliberal inflection - a concept that refers to the meaning of the...

An intervention project is a proposal structured to intervene on a relevant public policy problem to offer a very specific and prototyped solution, based on a model. The project is aimed at the decision support of an organization with governance over the referred problem. The core of an...