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Destination Principle at ICMS and Its Dynamic Results for Brazilian States

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  • Paes, Nelson Leitão

Abstract

In this paper, we used a dynamic general equilibrium model to estimate the effects of the adoption of destination principle at ICMS, the most important Brazilian tax, on the states public finance. The results had shown that Piauí could increase its revenue from ICMS by almost 40%, while Espírito Santo could suffer a loss by more than 13%. In general, less developed states will gain with the adoption of destination principle, contributing to reduce the inequality of tax revenues between states in Brazil, with little effect in output and consumption.

Suggested Citation

  • Paes, Nelson Leitão, 2009. "Destination Principle at ICMS and Its Dynamic Results for Brazilian States," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 63(3), August.
    • Handle: RePEc:fgv:epgrbe:v:63:y:2009:i:3:a:1069
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    1. Nelson Leitão Paes & Marcelo Lettieri, 2005. "Análise Dos Efeitos Econômicos Da Implantação Do Princípio Do Destino Na Cobrança Do Icms E Suas Implicações Sobre A Pobreza E A Desigualdade De Renda," Anais do XXXIII Encontro Nacional de Economia [Proceedings of the 33rd Brazilian Economics Meeting] 046, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    2. Nelson Leitão Paes & Marcelo Lettieri Siqueira, 2005. "Análise dos Efeitos Econômicos da Implantação do Princípio do Destino na Cobrança do ICMS e suas Implicações sobre a Pobreza e a Desigualdade de Renda," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 6(3), pages 91-126.
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