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| dc.title | Reform Priorities for Sub-national Revenues in Brazil |
| dc.contributor.author | Ter-Minassian, Teresa |
| dc.contributor.orgunit | Department of Research and Chief Economist |
| dc.coverage | Brazil |
| dc.date.available | 2012-06-06T00:00:00 |
| dc.date.issue | 2012-05-29T00:00:00 |
| dc.description.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. |
| dc.format.extent | 47 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0008416 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Reform-Priorities-for-Sub-national-Revenues-in-Brazil.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Fiscal Policy |
| dc.subject.jelcode | H21 - Efficiency • Optimal Taxation |
| dc.subject.jelcode | H22 - Incidence |
| dc.subject.jelcode | H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
| dc.subject.keywords | Taxation, Sub-national governments, Inter-governmental relations |
| dc.type | Policy Briefs |
| idb.identifier.pubnumber | Policy Briefs |
| idb.operation | RG-K1237 |