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


  • Frederico Gonzaga Jayme Jr


  • Valéria C. V. Santos



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.

Suggested Citation

  • Frederico Gonzaga Jayme Jr & Valéria C. V. Santos, 2003. "Distribuição dos recursos tributários, carga tributária e reforma tributária: impacto nos municípios," Textos para Discussão Cedeplar-UFMG td205, Cedeplar, Universidade Federal de Minas Gerais.
  • Handle: RePEc:cdp:texdis:td205

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    References listed on IDEAS

    1. Anselin, Luc & Bera, Anil K. & Florax, Raymond & Yoon, Mann J., 1996. "Simple diagnostic tests for spatial dependence," Regional Science and Urban Economics, Elsevier, vol. 26(1), pages 77-104, February.
    2. Paelinck, J., 1978. "Spatial econometrics," Economics Letters, Elsevier, vol. 1(1), pages 59-63.
    3. Bera, Anil K. & Yoon, Mann J., 1993. "Specification Testing with Locally Misspecified Alternatives," Econometric Theory, Cambridge University Press, vol. 9(04), pages 649-658, August.
    4. Niels G. Noorderhaven & Sander Wennekers & Geert Hofstede & A. Roy Thurik & Ralph E. Wildeman, 1999. "Self-Employment out of Dissatisfaction: An International Study," Tinbergen Institute Discussion Papers 99-089/3, Tinbergen Institute.
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    More about this item


    Brazil; tax burden; fiscal federalism;

    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


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