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Pablo Moreira
Secretaria da Receita Federal do Brasil
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SCHOLARLY PAPERS
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Scholarly Papers (1)
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Brazil's VAT Reform
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(1,345,526)
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Brazil's VAT Reform
IMF Working Paper No. 2025/266
Number of pages: 42
Posted: 26 Dec 2025
Ana Cebreiro Gomez
,
Christina Kolerus
,
Guilherme Dal Pizzol
, Pablo Moreira and
Miguel Pecho
International Monetary Fund (IMF), International Monetary Fund (IMF), Secretaria da Receita Federal do Brasil, Secretaria da Receita Federal do Brasil and International Monetary Fund (IMF)
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Abstract:
Tax policy, VAT, RA-GAP model, tax compliance, informality
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