Paes, Nelson Leitão; Siqueira, Marcelo Lettieri - In: Economia 6 (2005) 3, pp. 91-126
This paper analyzes the economic effect of the implantation of the destination principle in the collection of the ICMS and its implications on the poverty and the regional inequality. The implantation would be made in three stages: in 2005, the interstate tax would be reduced in 25%, falling 25%...
