Reform Priorities for Sub-national Revenues in Brazil
This paper surveys the system of sub-national own revenues and the inter- governmental transfer system (including the sharing of oil revenues) in Brazil, highlighting their critical flaws. The latter include heavy reliance on a mixed- origin/destination-based value-added tax and many sub-national governments' inadequate exploitation of the tax bases assigned to them. The paper then discusses reform priorities, outlining a comprehensive reform strategy and some initial steps that could be taken toward its implementation in the near term, as well as related political economy considerations.
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| Format: | Policy Briefs biblioteca |
| Language: | English |
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Inter-American Development Bank
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| Subjects: | Fiscal Policy, H21 - Efficiency • Optimal Taxation, H22 - Incidence, H24 - Personal Income and Other Nonbusiness Taxes and Subsidies, Taxation, Sub-national governments, Inter-governmental relations, |
| Online Access: | http://dx.doi.org/10.18235/0008416 https://publications.iadb.org/en/reform-priorities-sub-national-revenues-brazil |
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