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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

Author

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  • Nelson Leitão Paes
  • Marcelo Lettieri

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: Goiás, Santa Catarina, Mato Grosso do Sul, São Paulo, Espírito Santo e Amazonas. The great winners would be Maranhão, Distrito Federal, Roraima, Acre, Alagoas and Piauí. In macroeconomics, 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 profit for the Northeast States.

Suggested Citation

  • Nelson Leitão Paes & Marcelo Lettieri, 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," Anais do XXXIII Encontro Nacional de Economia [Proceedings of the 33rd Brazilian Economics Meeting] 046, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
  • Handle: RePEc:anp:en2005:046
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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

    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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