Tax evasion in Brazilian imports has been an issue of concern for the customs authorities. This problem is addressed here using the theoretical approach of defining evasion as the difference between the value of exports of other countries to Brazil and value of imports reported by Brazil. This...

This article investigates, by means of the model developed for Young (1990), if the direct, indirect and total tributes in Brazil respect the principle of the equal sacrifice. In all the scenes originated in the present analysis, as much the observed indirect tributes how much the total tributes...

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%...