Campos, Rodolfo Herald da Costa; Ferreira, Roberto Tatiwa; … - In: Economia : revista da ANPEC 16 (2015) 1, pp. 111-127
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...
