世界银行：2024年通过燃油税提供更好的价格信号：巴西消费税改革的机遇报告（英文版）

A new system of consumption taxes in Brazil was approved by constitutionalamendment in December 2023, with infra-constitutional legislation underdebate in Congress as of July 2024. This legislation will include provisionsfor a special VAT regime for fuels and create a new excise tax targeting goodswith negative health and environmental externalities. This note shows thatnegative externalities justify significant corrective taxation to be levied on fossilfuels, whereas recent changes to fuel t