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Brazil: Fiscal federalism and value added tax reform

Author

Listed:
  • Shome, Parthasarathi

    (National Institute of Public Finance and Policy)

  • Spahn, Paul Bernd

    (National Institute of Public Finance and Policy)

Abstract

No abstract is available for this item.

Suggested Citation

  • Shome, Parthasarathi & Spahn, Paul Bernd, 1996. "Brazil: Fiscal federalism and value added tax reform," Working Papers 96/11, National Institute of Public Finance and Policy.
    • Handle: RePEc:npf:wpaper:96/11
    Note: Working Paper 11, 1996
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    File URL: http://www.nipfp.org.in/newweb/sites/default/files/wp_1996_11.pdf
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    Citations

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    Cited by:

    1. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
    2. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," IIE, Working Papers 069, IIE, Universidad Nacional de La Plata.
    3. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. World Bank, 2001. "Brazil - Public Expenditures for Poverty Alleviation in Northeast Brazil : Promoting Growth and Improving Services," World Bank Publications - Reports 15510, The World Bank Group.

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