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Análise dos Efeitos Econômicos da Implantação do Princípio do Destino na Cobrança do ICMS e suas Implicações sobre a Pobreza e a Desigualdade de Renda


  • Nelson Leitão Paes

    (Receita Federal)

  • Marcelo Lettieri Siqueira



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.

Suggested Citation

  • Nelson Leitão Paes & Marcelo Lettieri Siqueira, 2005. "Análise dos Efeitos Econômicos da Implantação do Princípio do Destino na Cobrança do ICMS e suas Implicações sobre a Pobreza e a Desigualdade de Renda," Economia, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 6(3), pages 91-126.
  • Handle: RePEc:anp:econom:v:6:y:2005:i:3:p:91-126

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    References listed on IDEAS

    1. Carmen M. Reinhart & Kenneth S. Rogoff & Miguel A. Savastano, 2003. "Debt Intolerance," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 34(1), pages 1-74.
    2. Oscar Centralogo & Mario Damill & Roberto Frenkel & Juan P. Jimenez, 1997. "La sostenibilidad de la política fiscal en América Latina: El caso argentino," Research Department Publications 3014, Inter-American Development Bank, Research Department.
    3. repec:rus:hseeco:123922 is not listed on IDEAS
    4. Roberto FRENKEL, 2003. "Globalization and financial crises in Latin America," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 18(207), pages 41-56.
    5. Carmen M. Reinhart & Kenneth S. Rogoff, 2004. "Serial Default and the "Paradox" of Rich-to-Poor Capital Flows," American Economic Review, American Economic Association, vol. 94(2), pages 53-58, May.
    6. Michael Mussa, 2002. "Argentina and the Fund: From Triumph to Tragedy," Peterson Institute Press: Policy Analyses in International Economics, Peterson Institute for International Economics, number pa67, February.
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    Cited by:

    1. Paes, Nelson Leitão, 2009. "A Implantação do Princípio do Destino na Cobrança do ICMS e suas Implicações Dinâmicas sobre os Estados," Revista Brasileira de Economia - RBE, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil), vol. 63(3), August.

    More about this item


    ICMS; Princípio do Destino; Pobreza; Desigualdade de Renda;

    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; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


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