Energy
Studies
By Instituto Escolhas
01 September 2016
The economic and social impacts of a carbon tax in Brazil
This cover document presents a study, developed by the Instituto Escolhas, on the adoption of an alternative of US$36/tCO2 e as a Carbon Tax levied on fossil fuels in Brazil, focusing on maintaining a neutral tax burden. This neutrality is obtained by means of simplification of one of the most complex taxes that exists in the country, widely known by its acronym of PIS-Cofins, which has been the object of simplification plans proposed by the Executive and Legislative branches of Government.
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