Impacto Redistributivo da Reforma da Tributacao do Consumo no Brasil: Simulacoes Baseadas no PLP68/2024

The aim of this study is to estimate the implications for the reference rate and for the distribution of the tax burden among households from the consumption tax reform as outlined in the version of the Projeto de Lei Complementar (PLP) 68 approved by the Brazilian Chamber of Deputies in July 2024.