The aim of this paper is to analyze the recent evolution of the Tax Burden and the fiscal federalism in Brazil, taking into consideration its effects on sub national levels. More precisely, it intends to show how fiscal federalism changed in the last ten years, and how this behavior imposes vertical and horizontal fiscal conflicts. Besides, this study analyzes the distribution of the Tax Burden in Brazil, since the number of no fiscal contributions as well as a regressive the fiscal structure leads to a fiscal structure that contributes to income concentration in Brazil.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Length: 24 pages Date of creation: Jun 2003 Date of revision: Handle: RePEc:cdp:texdis:td205
Contact details of provider: Postal: Cedeplar-FACE-UFMG Av. Antonio Carlos, 6627 Belo Horizonte, MG 31270-901 Brazil Phone: 55-31-3409-7100 Fax: +55 31 3201-3657 Email: Web page: http://www.cedeplar.ufmg.br More information through EDIRC
Order Information: Postal: Cedeplar-FACE-UFMG Av. Antonio Carlos, 6627 Belo Horizonte, MG 31270-901 Brazil
For technical questions regarding this item, or to correct its listing, contact: (Hugo E. A. da Gama Cerqueira).
Find related papers by JEL classification: H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue