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Distribuição dos recursos tributários, carga tributária e reforma tributária: impacto nos municípios

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  • Frederico Gonzaga Jayme Jr

    ()

  • Valéria C. V. Santos

    ()

Abstract

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.

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File URL: http://www.cedeplar.ufmg.br/pesquisas/td/TD%20205.pdf
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Bibliographic Info

Paper provided by Cedeplar, Universidade Federal de Minas Gerais in its series Textos para Discussão Cedeplar-UFMG with number td205.

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Length: 24 pages
Date of creation: Jun 2003
Date of revision:
Handle: RePEc:cdp:texdis:td205

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Related research

Keywords: Brazil; tax burden; fiscal federalism;

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