Reform Priorities for Sub-national Revenues in Brazil

Teresa Ter-Minassian

No 4772, Research Department Publications from Inter-American Development Bank, Research Department

Abstract: 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.

JEL-codes: H21 H22 H24 (search for similar items in EconPapers)
Date: 2012-05
New Economics Papers: this item is included in nep-acc and nep-ene
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:idb:wpaper:4772

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