This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others...

One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis...

Esta publicación tiene por objetivos presentar los trabajos analizados en el Taller Técnico sobre Impacto Fiscal de la Integración organizado por el Departamento de Integración y Programas Regionales del BID, a través de INTAL en junio del 2003 en Buenos Aires con el objetivo de analizar...

Este artigo apresenta as razões que levaram os governos estaduais e federal a cooperarem na elaboração da Lei Kandir, descreve o processo de elaboração da lei, suas principais provisões e as alterações subsequentes e discute a disputa sobre o montante das transferências...

Un proceso de reforma tributaria se encuentra actualmente en curso en Brasil. Comenzó en 1995, cuando el Presidente de la República presentó ante el Congreso Nacional una propuesta de enmienda del capítulo que trata el sistema impositivo en la Constitución Federal Brasileña (PEC 175/95)....

A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go...

Un proceso de reforma tributaria se encuentra actualmente en curso en Brasil. Comenzó en 1995, cuando el Presidente de la República presentó ante el Congreso Nacional una propuesta de enmienda del capítulo que trata el sistema impositivo en la Constitución Federal Brasileña (PEC 175/95)....

A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go...