Destination Principle at ICMS and Its Dynamic Results for Brazilian States

Nelson Leitão Paes

Revista Brasileira de Economia - RBE, 2009, vol. 63, issue 3

Abstract: In this paper, we used a dynamic general equilibrium model to estimate the effects of the adoption of destination principle at ICMS, the most important Brazilian tax, on the states public finance. The results had shown that Piauí could increase its revenue from ICMS by almost 40%, while Espírito Santo could suffer a loss by more than 13%. In general, less developed states will gain with the adoption of destination principle, contributing to reduce the inequality of tax revenues between states in Brazil, with little effect in output and consumption.

Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:fgv:epgrbe:v:63:y:2009:i:3:a:1069

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