Sergio Dias

Sergio Dias

Sergio Dias is a Federal Judge in Rio de Janeiro and Researcher at the Theoretical and Analytical Studies on Institutional Behavior Lab. He received his B.A. from Federal University of Mato Grosso and his LL.M. from the Federal University of Rio de Janeiro. He also clerked at the Federal Court for the State of Mato Grosso.

Columns by Sergio Dias

Whose Tax Is This?

Guest columnists Igor De Lazari, Antonio Sepulveda, and Judge Sergio Dias describe how Brazil recently addressed an issue currently before the US Supreme Court-an issue of when (and whether) a state may collect taxes on goods that originate out of state. De Lazari, Sepulveda, and Dias suggest that perhaps the issue is better resolved, as it was in Brazil, through the legislative process rather than by court decision, so as to ease what is likely to be an abrupt transition.