This talk by Dr. Arthur Maria Ferreira Neto will discuss the current debate on tax reform in Brazil in light of related debates about amending the Brazil Constitution, which was adopted in 1988. These debates will become even more important in the aftermath of the Brazil presidential election in October 2018. Brazilian leaders and policymakers are considering other tax reform approaches, including guidelines on value added taxes (“VAT”) recently promulgated by the Organization for Economic Cooperation and Development (“OECD”) as well as the reforms made in U.S. tax law as part of the 2017 Tax Cut and Jobs Act. Dr. Neto’s talk will focus on the Brazilian experience while comparing it with approaches advocated by the OECD as well as those reflected in U.S. tax law reforms and tax policy debates. He will also touch on some differences and similarities between the Brazil Constitution and the U.S. Constitution.

Dr. Neto received both a master’s degree and Ph.D. in Philosophy from the Pontifical Catholic University of Rio Grande do Sul (2008 and 2013). Master in Law from the Federal University of Rio Grande do Sul (2005). He is Coordinator of the Department of Legal Propaedeutics at the Pontifical Catholic University of Rio Grande do Sul, also ministering the disciplines of Tax Law, Constitutional Law and Philosophy of Law. He is a visiting professor at ESMAFE, Uniritter and Verbo Jurídico. Has experience in the area of Law and Philosophy, with emphasis in Tax Law, Theory of Law, Philosophy of Law, Political Philosophy and Ethics.