TY  - GEN
AU  - Ter-Minassian, Teresa
TI  - Reform Priorities for Sub-national Revenues in Brazil
PY  - 2012
Y1  - 2012/06/06
DO  - 10.18235/0008416
AB  - 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.
UR  - https://doi.org/10.18235/0008416
ER  -