Background
Brazil is currently undergoing significant tax reform, focusing on simplifying its complex tax system through the introduction of two new indirect taxes (CBS and IBS) to replace several existing ones. The current reform plan has a transition period from 2026 to 2033 and aims to promote economic growth while reducing social and regional inequalities.

Resolution Criteria
This market will resolve to YES if Brazil's federal government officially implements a tax specifically targeting attention, attention-based business models, or digital attention metrics before January 1, 2030. The tax must be explicitly described as an "attention tax" in official government documentation or be fundamentally based on measuring/taxing user attention or engagement.

The market will resolve to NO if:

• No such tax is implemented before January 1, 2030

• A proposed attention tax fails to become law before January 1, 2030

• A different type of digital or tech-focused tax is implemented that does not specifically target attention

Considerations

• The concept of an "attention tax" would be unprecedented, as no country has yet implemented such a specific tax mechanism

• Brazil's current tax reform plans through 2033 do not mention any attention-based taxation

• Any implementation would likely require new frameworks for measuring and valuing attention as a taxable resource