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About Cristiano Rosa de Carvalho

A native of Brazil, Cristiano Rosa de Carvalho's own research interests are in the area of tax law, jurisprudence and law and economics. He obtained his law degree from Unisinos University and later earned master's and doctor of laws degrees from the Pontifícia Universidade Católica de Sao Paulo. He completed his postdoctoral training at Boalt Hall School of Law, University of California, at Berkeley and recently obtained his full professorship title (privatdozent) from the University of Sao Paulo. He is an invited lecturer at the Universidade Federal do Rio Grande do Sul, the Instituto Brasileiro de Estudos Tributários and the University of Sao Paulo. A partner at Carvalho, Machado, Timm & Deffenti Advogados, he served as Vice Chair of the International Tax Law Committee in the American Bar Association, from 2007 to 2012. Cristiano Carvalho is also a founding member and President of the Academia Tributária das Américas (Tax Academy of the Americas) an international non-profit organization which has the challenge of promoting and developing a common interest and effort between the countries of the three Americas concerning the scientific inquiry of taxation. A pioneer in the field of Law and Economics in Brazil, Cristiano Carvalho is a founding member and former chairman of the Instituto de Direito e Economia do Rio Grande do Sul (IDERS - Law and Economics Institute of Rio Grande do Sul) and also a founding member and former chairman of the Brazilian Association of Law and Economics (ABDE).


Present Professor of Law in the "Institutions of Law and Economics" course, Post-graduation Program in Law, University of Sao Paulo School of Law

Research Interests

Tax Law and Legal Theory; Law and Economics; Philosophy of Language

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Honors and Awards

  • Recipient, 2008 Robert D. Cooter Microsoft Award for scholarship in law and economics
  • Recipient, 2016 Corporate Tax Client Choice Award
  • Recommended Lawyer, Tax Law category, Legal 500 Latin America


2010 - 2011 Livre-Docente, Livre-Docente in Tax Law, University of Sao Paulo, Brazil ‐ School of Law
2007 - 2007 Post-Doctor, Post-Doctorate in Law and Economics, University of California, Berkeley ‐ Berkeley Law
2002 - 2006 PhD, Doctorate in Tax Law, Pontificia Universidade Catolica de Sao Paulo ‐ School of Law
1996 - 2001 MS, Masters in Tax Law, Pontificia Universidade Catolica de Sao Paulo ‐ School of Law
1988 - 1994 B.A., Unisinos University ‐ School of Law

Contact Information
Av. Carlos Gomes, 1340
Conj. 602 Centro Profissional Érico Veríssimo 90480-001
Porto Alegre RS Brazil
Phone +55(51)3022-5550


Articles (7)

Books (4)

Contributions to Books (9)

Working Papers (3)

Presentations (1)

Other (2)