Bank transactions; pathway to the Single Tax ideal: A modern tax technology; the Brazilian experience with a bank transactions tax (1993-2007)

 
9781442187283: Bank transactions; pathway to the Single Tax ideal: A modern tax technology; the Brazilian experience with a bank transactions tax (1993-2007)
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Globalization is eroding the efficiency of conventional taxes, such as VATīs (value added taxes). Meanwhile, a new form of taxation, levied on bank transactions, was successfully used in Brazil (1993-2007). Based on digital technology, this tax innovation proved to be evasion-proof, more efficient and less costly than orthodox tax models. Furthermore, the significant revenue-raising capacity of bank transactions taxation revived the centuries old ideal of the Single Tax. This book carries out a qualitative and quantitative in-depth comparison of the efficiency, equity and compliance costs of a bank transactions tax relative to orthodox tax systems, and opens new perspectives for the use of modern banking technology in tax reform across the world.

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About the Author:

Marcos Cintra Cavalcanti de Albuquerque has a Ph.D degree in Economics (Harvard University), and is a full-professor and vice-president of the Getulio Vargas Foundation in Brazil. He was a member of the Brazilian Congress (1999-2003), where he introduced a constitutional amendment bill proposing a Single Tax model based on the the use of a bank transactions tax as the sole instrument for raising revenue for the government.

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