Leonel Cesarino Pessoa

Graduated in Law and Philosophy from the University of São Paulo (USP), where he also obtained his PhD in Law. He was a visiting scholar at the New School for Social Research, Università Commerciale Luigi Bocconi, Università degli Studi di Milano, and King’s College London, and a researcher at IPEA. He is a Professor in the Professional Master’s and Doctoral Programs, the Undergraduate Program, and a researcher at the Applied Legal Research Coordination at FGV São Paulo Law School. He served as a judge at the Tax and Fees Court of the State of São Paulo (2012–2019). His recent publications include: ‘A Uniform Rate on Consumption Taxation Benefits the Poorest: Presentation and Analysis of the International Debate’ (Revista Direito GV, vol 20, 2024), Food Prices and tax incidence: evidence from Brazilian data (EconomiA, vol. 26, 2025) and 'Brazilian National Simplified Taxation System for the Small Business and the Value Added Tax’ (Revista Direito GV, v. 12, p. 345-363, 2016), also on SSRN website.