The Brazilian 'Tax War': The Case of Value-Added Tax Competition among the States
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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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,...
