Archive: January 2020

Against Amnesia: Re-Imagining Central Banking

and | 10 January 2020
Monetary, Discussion Notes | Tags: Central Banks, Governing Finance
The purpose of the present paper is to identify and challenge contemporary adherence to the core of the prevailing monetary policy consensus. This consensus consists of what we call the holy trinity of the inflation targeting paradigm: price stability as the primary goal of the ... continue reading

Tax Expenditures and Complexity in a VAT System: The Case of Brazil

| 7 January 2020
Fiscal, Blog | Tags: Tax Expenditures, VAT
Despite its known regressivity, the value-added tax (VAT) has been considered a robust tool for development, especially if integrated into a well-implemented tax-and-benefit system. VAT is often considered a neutral tax that minimizes distortions and is particularly relevant to low- and middle-income countries due to ... continue reading