@misc{9932,
title = {Reform Priorities for Sub-national Revenues in Brazil},
author = {Ter-Minassian, Teresa},
year = {2012},
doi = {10.18235/0008416},
abstract = {This paper surveys the system of sub-national own revenues and the inter- governmental transfer system (including the sharing of oil revenues) in Brazil, highlighting their critical flaws.  The latter include heavy reliance on a mixed- origin/destination-based value-added tax and many sub-national governments' inadequate exploitation of the tax bases assigned to them.  The paper then discusses reform priorities, outlining a comprehensive reform strategy and some initial steps that could be taken toward its implementation in the near term, as well as related political economy considerations.},
url = {https://doi.org/10.18235/0008416}
}