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

Frederico Jayme () and Valéria C. V. Santos ()

Textos para Discussão Cedeplar-UFMG from Cedeplar, Universidade Federal de Minas Gerais

Abstract: 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.

Keywords: Brazil; tax burden; fiscal federalism (search for similar items in EconPapers)
JEL-codes: H70 H71 (search for similar items in EconPapers)
Date: 2003-06

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