The tax system of OECD countries: Parameters for a tax reform in Brazil

Abstract

This One Pager describes the tax systems of OECD advanced economies and assesses the entity’s recommendations on tax policy, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil, but rather to provide tools to better foster the debate around a tax reform that is economically efficient and socially inclusive. It seeks to enhance the debate around tax reform, showing current international indicators and trends and the limitations of tax reform proposals, considering international benchmarks.Este One Pager apresenta os principais resultados de um estudo que descreve os sistemas tributários de países-membros da Organização para a Cooperação e Desenvolvimento Econômico (OCDE) e analisa as recomendações recentes da instituição sobre políticas tributárias, levando em consideração o debate atual sobre reforma tributária no Brasil.