Showing 1 - 2 of 2
The main objective of this study is to quantify the impact caused by changes in federal tax on the tax policy of the Brazilian states, considering the presence of horizontal tax competition between states. Using panel data covering 26 Brazilian states plus the Federal District during the period...
Persistent link: https://www.econbiz.de/10011858431
In 2007 the Brazilian state of Ceará changed its law of ICMS to share resources via outcome indicators in health, education and environment. This paper evaluates and discusses the impact of this change. For this, we use the municipalities of Bahia as a control group to estimate treatment...
Persistent link: https://www.econbiz.de/10011858395