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Brazil: Fiscal federalism and value added tax reform

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Author Info

  • Shome, Parthasarathi

    (National Institute of Public Finance and Policy)

  • Spahn, Paul Bernd

    (National Institute of Public Finance and Policy)

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    File URL: http://www.nipfp.org.in/newweb/sites/default/files/wp_1996_11.pdf
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    Bibliographic Info

    Paper provided by National Institute of Public Finance and Policy in its series Working Papers with number 96/11.

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    Length: 23
    Date of creation: Oct 1996
    Date of revision:
    Handle: RePEc:npf:wpaper:96/11

    Note: Working Paper 11, 1996
    Contact details of provider:
    Web page: http://www.nipfp.org.in

    Related research

    Keywords: Fiscal federalism ; Value added tax ; Tax reforms;

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    Cited by:
    1. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
    2. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.

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