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dc.contributor.authorSiroën, Jean-Marc
HAL ID: 11077
ORCID: 0000-0003-4494-3169
en_US
dc.contributor.authorBrami Celentano, Alexandrineen_US
dc.date.accessioned2009-01-21T10:31:37Z
dc.date.available2009-01-21T10:31:37Z
dc.date.issued2008en_US
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/64
dc.language.isoenen_US
dc.subjectFiscal Federalismen_US
dc.subjectTrade openness
dc.subjectVAT
dc.subjectICMS
dc.subjectBrazil
dc.subject.ddc337en_US
dc.subject.classificationjelE62
dc.subject.classificationjelF15
dc.subject.classificationjelH2
dc.subject.classificationjelH7
dc.titleFiscal Federalism, Democracy and Trade Integration. The Case of Brazilian VATen_US
dc.typeCommunication / Conférenceen_US
dc.contributor.editoruniversityotherSciences Poen_US
dc.description.abstractenIn a context of generalization of decentralization in the world going "hand in hand" with democratization and globalization, Brazil qualifies the universality of this process, at least in matter of fiscal federalism. In the paper, we firstly adopt a comparative perspective relative to an important component of fiscal revenue: VAT. The main differences between the two fiscal system –VAT in EU and ICMS in Brazil- is the "rule of origin" prominent in intra-Brazilian trade vs the "rule of destination" dominant in intra-European trade. We show how the Brazilian system induces distortions as well in trade between States as foreign trade. It can drive to fiscal wars between States. We confirm that if exports have no impact on VAT revenues, imports increase them. Even non-equalitarian, we show a trend in favor of convergence in VAT revenues between Brazilian states.
dc.identifier.citationpages12en_US
dc.contributor.countryeditoruniversityotherFranceen_US
dc.subject.ddclabelEconomie internationale
dc.relation.conftitle8th Arnoldshain Seminar : Designing Strategies for Sustained Growth and Development : EU and LA Compared
dc.relation.confdate2008-03
dc.relation.confcitySão Paulo and São Sebastião
dc.relation.confcountryBrésil


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