Publications

Calvet Neves. M (2024). Why Elite Theory explains the perpetuity of the Brazilian Administrative Council of Tax Appeals – CARF. Revista Tributária e de Finanças Públicas, R-Trib 157, jan, 2024. Available at https://rtrib.abdt.org.br/index.php/rtfp/article/view/667/339

Calvet Neves, M (2023). Impact of the Administrative Tax Court on State Capacity. CONJUR, December 4th, 2023. Available at https://www.conjur.com.br/2023-dez-04/o-impacto-do-carf-na-capacidade-estatal/

Calvet Neves, M. e Brunetto, F. Santos (2023). Fair Tax Reform and Social Mobilization. In Direitos Humanos no Brasil 2023, Rede Social de Justiça e Direitos Humanos. Editora Outras Expressões, São Paulo. Available at https://www.social.org.br/images/pdf/2023/relatorio_2023.pdf

Neves, M.C. Administrative Tax Court: caution and chicken soup have no side effects: a critical analysis of the lobby against the proposal to reintroduce the pro-government tie-breaker vote (2023). Jota, February 2nd, 2021. Available at https://www.jota.info/opiniao-e-analise/artigos/carf-cautela-e-canja-de-galinha-nao-fazem-mal-a-ninguem-02022023

Calvet Neves, M. How Incrementalism Theory Explains the Successful Policy Making Process of the Bolsa Família. RP3 – Revista de Pesquisa em Políticas Públicas, [S. l.], v. 1, n. 1, 2022. Available at: https://periodicos.unb.br/index.php/rp3/article/view/29810.

Neves, M.C; Silveira, R.F.; Muller, Wilson (2022). Bolsa Família, Minimum Wage and Expansion of the Income Tax Exemption? Look to the CARF, President Lula! Jornal GGN. November 10, 2022. https://jornalggn.com.br/artigos/olhe-para-o-carf-presidente-lula/

Neves, M.C; Silveira, R.F. (2022). Conflict of interest in the history and future of the administrative tax court (CARF). July 29, 2022. https://www.jota.info/opiniao-e-analise/artigos/conflito-de-interesses-na-historia-e-no-futuro-do-carf-29072022

Neves, M.C; Silveira, R.F (2022). Capture of the state by corporations: the case of the administrative tax court (CARF). Conjur, July 19, 2022. https://www.conjur.com.br/2022-jul-19/silveirae-neves-captura-estado-pelas-corporacoes-empresariais

Neves, M.C. (2022). Political polarization on occupation of public space. Terapia Política, February 10, 2022. https://terapiapolitica.com.br/polarizacao-politica-na-ocupacao-do-espaco-urbano/

Neves, M.C. (2021). The privatization of CEDAE, Bolsonaro’s militia and Guedes’ elite on the attack of a fundamental right. Democracia e Direitos Fundamentais. May 13, 2021. https://direitosfundamentais.org.br/a-privatizacao-da-cedae-as-milicias-de-bolsonaro-e-a-elite-de-guedes-no-ataque-a-um-direito-fundamental/

Neves, M.C. (2021). What is expected of the relationship between business and politics in Rio de Janeiro. April 1st, 2021. https://www.ptcarioca.org/post/o-que-se-espera-da-rela%C3%A7%C3%A3o-do-empresariado-com-a-pol%C3%ADtica-do-rio-de-janeiro

Neves, M.C. (2021). The path to rebuilding labour relations. April 28, 2021, Terapia Política. https://terapiapolitica.com.br/2021/04/28/o-caminho-para-a-reconstrucao-das-relacoes-trabalhistas/

Neves, M.C. (2021). ‘Rethinking corporate tax strategy’. CONJUR. March 9th, 2021. https://www.conjur.com.br/2021-mar-09/calvet-neves-repensando-estrategia-tributaria-corporativa

Neves, M.C. (2021). ‘Ford’s decision to leave Brazil and the Wealth Tax’. Jornal GGN. January 16, 2021. https://jornalggn.com.br/artigos/a-saida-da-ford-do-brasil-e-o-imposto-sobre-grandes-fortunas-por-marcio-calvet-neves/

Neves, M.C. (2020). ‘Central Bank autonomy, new disaster approaching’. Outras Palavras. December 3rd, 2020. https://outraspalavras.net/crise-brasileira/autonomia-do-banco-central-um-novo-desastre-a-vista/

Neves, M.C. (2020). Tax Reform in Rio Grande do Sul: so that tax progressivity is not only for show. Instituto Justiça Fiscal. September 10, 2020. https://ijf.org.br/reforma-tributaria-do-rs-para-que-a-progressividade-nao-fique-na-intencao/

Neves, M. C. (2020), ‘Integration of corporate social responsibility into corporate tax strategy’, International Bar Association, 2 July 2020. https://www.ibanet.org/Article/NewDetail.aspx?ArticleUid=30A3395A-57D5-4B57-9DA4-BA55D96A14B8

Neves, M. C. (2020), ‘Corporate social responsibility’, Terapia Política, 8 June 2020. https://terapiapolitica.com.br/2020/06/08/a-responsabilidade-social-corporativa/

Neves, M. C. (2020), ‘Tax policies to combat the coronavirus’, JOTA, 13 April 2020. https://www.jota.info/opiniao-e-analise/artigos/medidas-tributarias-para-enfrentar-o-coronavirus-13042020

Neves, M. C. (2019), ‘MNEs should back the end of Brazil’s income tax exemption on dividends’, International Tax Review, 16 December 2019 https://www.internationaltaxreview.com/article/b1jfpqrmgdjgt2/mnes-should-back-the-end-of-brazils-income-tax-exemption-on-dividends

Neves, M. C. (2019), ‘Contrasting the impact of the Movimento dos Sem Terra – MST and the International Land Coalition – ILC on empowerment of local communities’, International NGO Journal, 14(5), 41-46.

Neves, M.C (2019), Postface, in ‘Inequality and paths for a more just society’, Moreira, E., Civilização Brasileira.

Neves, M. C. (2019), ‘Jair Bolsonaro, the grasshopper and the frog’, Jornal do Brasil (newspaper column), January 2019, https://www.jb.com.br/pais/artigo/2019/01/971592-jair-bolsonaro–o-grilo-e-o-sapo.html

Neves, M. C. (2018), ‘The nucleus of anti-petism’, Jornal do Brasil (newspaper column),  April 2018
http://www.jb.com.br/artigo/noticias/2018/04/18/o-nucleo-do-antipetismo

Neves, M. C. (2018), ‘Democratic Control in Brazil from 2014 to 2018’, Jornal do Brasil (newspaper column), March 2018. http://www.jb.com.br/artigo/noticias/2018/03/30/autocontrole-democratico-no-brasil-de-2014-a-2018/

Neves, M. C. (2017), ‘What about compliance with the 90-day period to raise taxes?’, Migalhas, January 2017. http://www.migalhas.com.br/dePeso/16,MI252843,41046-E+a+noventena

Neves, M. C. (2008), ‘Harmonization of Accounting Standards and the Role of Counsel in the Preparation of Financial Statements’, in Direito Tributário, Societário e a Reforma da Lei das SA, Quartier Latin.

Neves, M. C. (2006), ‘International Tax Law’, Valor Econômico – Caderno Legislação & Tributos (newspaper column), November 2006.

Neves, M. C. (2003), ´A Comparative Analysis on the Relationship Between Tax Treaties and Domestic Law in the United States and in Brazil’, in Revista de Direito Empresarial IBMEC Law Journal.

Neves, M. C. (2003), ‘Tax Reform – What is Missing?’, Gazeta Mercantil (newspaper column), May 2003.

Neves, M. C. (2000), ‘Unconstitutionality of Charging the State VAT Complementation on the Collected Tax’, in Revista Dialética de Direito Tributário Law Journal, December 2000.

Neves, M. C. (2000), ‘A Tax Proposal to Increase Tourism’, Gazeta Mercantil (newspaper column), September 2000.

Neves, M. C. (2000), ‘Withholding Income Tax on Payments Made in Consideration of Services Rendered by Foreign Entities’, Revista Dialética de Direito Tributário Law Journal, July 2000.

Neves, M. C. (1999), ‘Fiscal Policy is Anti-Marketing’, Gazeta Mercantil (newspaper column), September 1999.

Neves, M. C. and Maia J. (1999), ‘Analysis on the Return of the CPMF Tax’, Revista Dialética de Direito Tributário, August Law Journal, August 1999.