Nelson Leitão Paes (Receita Federal) Marcelo Lettieri Siqueira (UFC)
Abstract
This paper analyzes the economic effect of the implantation of the destination principle in the collection of the ICMS and its implications on the poverty and the regional inequality. The implantation would be made in three stages: in 2005, the interstate tax would be reduced in 25%, falling 25% in 2008, and being eliminated definitively in 2012. Two possibilities had been considered: one with all States and another one excepting the Amazonas. Moreover, the winner states had been able to increase its expenditures with the collection profit or to repass it for the families through transferences. The results had shown that only six States would lose with the implantation of the destination principle: Goi´as, Santa Catarina, Mato Grosso do Sul, S˜ao Paulo, Esp´?rito Santo e Amazonas. The great winners would be Maranh˜ao, Distrito Federal, Roraima, Acre, Alagoas and Piau´?. At the macroeconomic level, it has a small increase in the consumption and a gradual reduction of the product and the supply of capital. In equity terms, if the profits will be transferred to the families, would have a significant reduction of the poverty, mainly in the poor states, with little variation in the regional inequality, with a small gain for the Northeast States.
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Article provided by ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics] in its journal Economia.
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Find related papers by JEL classification: H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue C68 - Mathematical and Quantitative Methods - - Mathematical Methods and Programming - - - Computable General Equilibrium Models H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General