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...

Contents: Foreword, Marianne Braig. Part I Opening the Question: Redistribution and persistent challenges: an introduction, Lena Lavinas and Barbara Fritz; Moments of equality: today's Latin America in a global historical context, Goran Therborn. Part II Challenges for Coordinating Economic and...