Brazilian presidential candidate Senator Flavio Bolsonaro said his team was studying constitutional amendments to revise parts of the consumption-tax reform approved in 2023 under President Luiz Inacio Lula da Silva. Bolsonaro said the planned dual value-added tax, a consumption levy collected at federal and regional levels, could impose an effective rate of about 28%, according to economists, and argued that Brazil's overall tax burden would be too high. He also backed reducing payroll taxes, ending presidential reelection, lowering the age of criminal responsibility and pursuing political reform. Economic adviser Daniella Marques said a Bolsonaro administration would review tax measures enacted under Lula, including the dividend tax introduced in January, repeal a 12% crude-oil export tax and reverse increases to the Financial Transactions Tax on selected operations. Bolsonaro also proposed that state-owned Caixa Economica Federal buy and refinance consumer debt, alongside new credit lines for small businesses. The rivals will face each other in an October 25 runoff, while the government plans a November auction to restructure household debt using 15 billion reais to acquire up to 150 billion reais in delinquent loans.