English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The article analyses the characteristics of the decision-making process of tax reforms. At the empirical level, it focuses on the patterns of political interaction among political actors with specific reference to recent reforms in Brazil. The reform arena is described as exhibiting great technical complexity and medium political salience, and involving basically bureaucratic elites and state governors. The author concludes that the recent deadlock in tax reform can be explained by the consociational elements of the Brazilian political system, by the "political geometry of reform losses", and by collective action problems encountered by state governors. It is further argued that governors face a "prisoner's dilemma" type of incentive structure.

A Política da Reforma Tributária: Federalismo e Mudança Constitucional