The Brazilian 'Tax War': The Case of Value-Added Tax Competition among the States
This paper tests for horizontal tax competition in the VAT for a sample of Brazilian states in the period 1985-2001. The states have considerable autonomy to set their VAT rates and bases, often using this tax as an industrial policy tool. The empirical findings, based on the estimation of a tax rea...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Paris
OECD Publishing
2007
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | This paper tests for horizontal tax competition in the VAT for a sample of Brazilian states in the period 1985-2001. The states have considerable autonomy to set their VAT rates and bases, often using this tax as an industrial policy tool. The empirical findings, based on the estimation of a tax reaction function in an error-correction set-up, confirm the hypothesis of horizontal tax competition: the states react strongly to changes in their neighbours? VAT code, especially those that belong to the same geo-economic region. Also, there appears to be a Stackelberg leader among the states, with the remaining jurisdictions responding strongly to its policy moves. There is no co-occupancy of tax bases between different levels of government and hence limited scope for vertical externalities in tax setting. But the fact that the federal government shares with the states part of the revenue of its more elastic taxes, such as the income tax, appears to affect the opportunity cost of horizontal tax competition |
| Beschreibung: | 1 Online-Ressource (26 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/286220576442 |
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Datensatz im Suchindex
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| language | English |
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| spelling | de Mello, Luiz Verfasser aut The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States Luiz de Mello = La "guerre fiscale" au Brésil : La concurrence des états sur la taxe sur la valeur ajoutée / Luiz de Mello La "guerre fiscale" au Brésil Paris OECD Publishing 2007 1 Online-Ressource (26 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers This paper tests for horizontal tax competition in the VAT for a sample of Brazilian states in the period 1985-2001. The states have considerable autonomy to set their VAT rates and bases, often using this tax as an industrial policy tool. The empirical findings, based on the estimation of a tax reaction function in an error-correction set-up, confirm the hypothesis of horizontal tax competition: the states react strongly to changes in their neighbours? VAT code, especially those that belong to the same geo-economic region. Also, there appears to be a Stackelberg leader among the states, with the remaining jurisdictions responding strongly to its policy moves. There is no co-occupancy of tax bases between different levels of government and hence limited scope for vertical externalities in tax setting. But the fact that the federal government shares with the states part of the revenue of its more elastic taxes, such as the income tax, appears to affect the opportunity cost of horizontal tax competition Economics Brazil https://doi.org/10.1787/286220576442 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | de Mello, Luiz The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States Economics Brazil |
| title | The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States |
| title_alt | La "guerre fiscale" au Brésil |
| title_auth | The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States |
| title_exact_search | The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States |
| title_exact_search_txtP | The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States |
| title_full | The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States Luiz de Mello = La "guerre fiscale" au Brésil : La concurrence des états sur la taxe sur la valeur ajoutée / Luiz de Mello |
| title_fullStr | The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States Luiz de Mello = La "guerre fiscale" au Brésil : La concurrence des états sur la taxe sur la valeur ajoutée / Luiz de Mello |
| title_full_unstemmed | The Brazilian 'Tax War' The Case of Value-Added Tax Competition among the States Luiz de Mello = La "guerre fiscale" au Brésil : La concurrence des états sur la taxe sur la valeur ajoutée / Luiz de Mello |
| title_short | The Brazilian 'Tax War' |
| title_sort | the brazilian tax war the case of value added tax competition among the states |
| title_sub | The Case of Value-Added Tax Competition among the States |
| topic | Economics Brazil |
| topic_facet | Economics Brazil |
| url | https://doi.org/10.1787/286220576442 |
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