Transnational Tax Law-Making in Brazil

• Tarcisio Magalhaes ^[1] ; Ludmila Oliveira ^[2]
  1. [1] McGill University

     McGill University

     Canadá

     
  2. [2] Universidade Federal de Minas Gerais

     Universidade Federal de Minas Gerais

     Brasil

     
• Localización: Intertax, ISSN 0165-2826, Vol. 48, Nº. 8-9, 2020, págs. 708-718
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This Article is the first to offer a historical study of the evolution of Brazil’s tax system since the end of the Second World War until the present day, centring on the influence of external actors and institutions. In doing so, it advances two novel contributions to the literature. First, it provides a country-specific account of transnationalization in tax law-making through time, explained in light of social, economic, and political circumstances. Second, it proposes a critical discussion on the role of foreign expertise in shaping domestic tax law and policy. What the history of Brazil’s development struggles reveals is that Global North experts had many chances to ‘fix’ the country’s problems, but they have for the most part not been successful. Regardless of the merits or demerits of their ideas, there are many Brazilian experts all around the country who are highly capable in advising, consulting, and advocating for tax reform, and they should be the ones with primary access to lawmakers.