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countries, ESS Working Paper No. 48 Geneva, International Labour Office. Holmes, R.; Hagen-Zanker, J.; Vandemoortele, M. 2011. Social protection in Brazil: Impacts on poverty, inequality and growth London, Overseas Development Institute. Paes, N.L.; Bugarin, M.N.S. 2006. ‘efo a tributária: Impactos distributivos, sobre bem- esta e a p og essi idade , i ‘e ista Brasileira de Economia, Vol. 60, No. 1, pp. 33 –56. Suescun, R. 2004. Raising revenue with transaction taxes in Latin America: Or is it better to tax with the devil you know? World Bank Policy Research Working Paper 3279 Washington, DC, World Bank. Stijn, C.; Keen, M.; Pazarbasioglu, C. eds. 2010. Financial sector taxation: The IMFs report to the G-20 and background material Washington, DC, IMF. World Health Organization WHO. 2004. Tax-based financing for health systems: Options and experiences, Discussion Paper No. 4 Geneva. Zockun, Maria H. 2007. A regressividade da CPMF in Informações FIPE, December. 5 . Brazil: Anchoring rights in law 9 The adoption of the 1988 constitution marked a landmark in the history of the Brazilian social security system by introducing a universal social security model grounded in citizenship rights. The Co stitutio sets out the “tate s espo si ilit i o ga izi g and legislating social security. This should be done according to principles of universality of protection, adequacy of benefits and with the objective of ensuring the uniformity and equivalence of benefits and services for urban and rural populations. In the last few decades, Brazil has taken bold steps to build and maintain a comprehensive social protection system that reinforces basic social rights. Of notable example is the legislation of programmes to assist families in overcoming hunger and poverty.

1. Main lessons learned

 B azil s e pe ie e sho s that the o stitutio a pla a pivotal role in establishing comprehensive social protection when it sets out the right to social security, the architecture of the social security system and a benchmark for the level of contributory benefits.  Law is an essential tool for securing social protection entitlements and extending social protection coverage.  By establishing legal entitlements and making rights enforceable, the law can shape the human right to social security. 9 This chapter was authored by Maya Stern Plaza and Geneviève Binette of the ILO and reviewed by Isabel Ortiz, Valérie Schmitt, Helmut Schwarzer and Emmanuelle St-Pierre Guilbault of the ILO. It was first published in September 2016.