Revenue Sharing: A Problem of Federalism in Brazil

Ricardo da Costa Nunes () and Selene Peres Nunes ()

Brazilian Journal of Political Economy, 2000, vol. 20, issue 4, 501-520

Abstract: This paper shows that the extension and inefficiency of federalism in Brazil ismostly associated with gaps in the competence to tax, as well as to distortions in the systemof transfers to States and Local Governments, respectively known as State ParticipationFund – SPF and Municipal Participation Fund – MPF. We discuss the concepts of fiscalfederalism and decentralization and suggest changes that could contribute to a better distribution of resources and to fiscal discipline. JEL Classification: E21; E22; H77.

Keywords: Fiscal federalism; intergovernmental relations; taxation (search for similar items in EconPapers)
Date: 2000
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