Gadelha, Sérgio Ricardo B.; Medrano, Luis Alberto Toscano - 2020
In this study, we undertook an econometric analysis aim to forecast the disaggregated series of ICMS administered by … three types of results: i) the evaluation of the forecast; ii) the elasticity of the tax in relation to the relevant … validate the forecast displayed a quite reasonable performance. From about 20 series for each state, approximately 80% register …