Destination Principle at ICMS and Its Dynamic Results for Brazilian States

Detalhes bibliográficos
Autor(a) principal: Paes, Nelson Leitão
Data de Publicação: 2009
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Brasileira de Economia (Online)
Texto Completo: https://periodicos.fgv.br/rbe/article/view/1069
Resumo: 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.
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spelling Destination Principle at ICMS and Its Dynamic Results for Brazilian StatesA Implantação do Princípio do Destino na Cobrança do ICMS e suas Implicações Dinâmicas sobre os Estados.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.Neste artigo, utilizou-se um modelo de equilíbrio geral dinâmico para estimar os efeitos econômicos e sobre a arrecadação estaduais da adoção do princípio do destino na tributação do ICMS, de longe o principal tributo brasileiro. Os resultados mostram impactos importantes sobre a arrecadação dos Estados, com ganhos de quase 40% no Piauí, e perda de mais de 13% no Espírito Santo, o maior prejudicado. De maneira geral, os Estados menos desenvolvidos são beneficiados pela nova sistemática, contribuindo para a redução das desigualdades na distribuição da arrecadação na federação, mas com pouco efeito sobre o produto e o consumo.EGV EPGE2009-08-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArticlesArtigosapplication/pdfapplication/pdfhttps://periodicos.fgv.br/rbe/article/view/1069Revista Brasileira de Economia; Vol. 63 No. 3 (2009); 233-248Revista Brasileira de Economia; v. 63 n. 3 (2009); 233-2481806-91340034-7140reponame:Revista Brasileira de Economia (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/rbe/article/view/1069/956https://periodicos.fgv.br/rbe/article/view/1069/957Paes, Nelson Leitãoinfo:eu-repo/semantics/openAccess2009-08-18T20:41:45Zoai:ojs.periodicos.fgv.br:article/1069Revistahttps://periodicos.fgv.br/rbe/https://periodicos.fgv.br/rbe/oai||rbe@fgv.br1806-91340034-7140opendoar:2024-03-06T13:03:00.513152Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv Destination Principle at ICMS and Its Dynamic Results for Brazilian States
A Implantação do Princípio do Destino na Cobrança do ICMS e suas Implicações Dinâmicas sobre os Estados.
title Destination Principle at ICMS and Its Dynamic Results for Brazilian States
spellingShingle Destination Principle at ICMS and Its Dynamic Results for Brazilian States
Paes, Nelson Leitão
title_short Destination Principle at ICMS and Its Dynamic Results for Brazilian States
title_full Destination Principle at ICMS and Its Dynamic Results for Brazilian States
title_fullStr Destination Principle at ICMS and Its Dynamic Results for Brazilian States
title_full_unstemmed Destination Principle at ICMS and Its Dynamic Results for Brazilian States
title_sort Destination Principle at ICMS and Its Dynamic Results for Brazilian States
author Paes, Nelson Leitão
author_facet Paes, Nelson Leitão
author_role author
dc.contributor.author.fl_str_mv Paes, Nelson Leitão
description 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.
publishDate 2009
dc.date.none.fl_str_mv 2009-08-18
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Articles
Artigos
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rbe/article/view/1069
url https://periodicos.fgv.br/rbe/article/view/1069
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rbe/article/view/1069/956
https://periodicos.fgv.br/rbe/article/view/1069/957
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv EGV EPGE
publisher.none.fl_str_mv EGV EPGE
dc.source.none.fl_str_mv Revista Brasileira de Economia; Vol. 63 No. 3 (2009); 233-248
Revista Brasileira de Economia; v. 63 n. 3 (2009); 233-248
1806-9134
0034-7140
reponame:Revista Brasileira de Economia (Online)
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Brasileira de Economia (Online)
collection Revista Brasileira de Economia (Online)
repository.name.fl_str_mv Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rbe@fgv.br
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