Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports

Detalhes bibliográficos
Autor(a) principal: Mattos, Enlinson
Data de Publicação: 2017
Outros Autores: Rocha, Fabiana, Maluf Júnior, João
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Brasileira de Economia (Online)
Texto Completo: https://periodicos.fgv.br/rbe/article/view/66832
Resumo: The purpose of this paper is to evaluate a particular competitive interaction among Brazilian states, the Fiscal War of Ports (FWP) and to verify if Resolution 13/2012, which reduced the tax rate on imported goods in interstate sales, had the desired impact. Using monthly data on state importing levels during the period January 2010- April 2015 we find evidence that Brazilian states do engage in spatial interaction, and that R13 has changed the spatial interaction among states since 2013 and more deeply in the beginning of 2014.
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spelling Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of PortsFiscal War of Portsstrategic behaviorstates.The purpose of this paper is to evaluate a particular competitive interaction among Brazilian states, the Fiscal War of Ports (FWP) and to verify if Resolution 13/2012, which reduced the tax rate on imported goods in interstate sales, had the desired impact. Using monthly data on state importing levels during the period January 2010- April 2015 we find evidence that Brazilian states do engage in spatial interaction, and that R13 has changed the spatial interaction among states since 2013 and more deeply in the beginning of 2014.EGV EPGE2017-07-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArticlesArtigosapplication/pdfhttps://periodicos.fgv.br/rbe/article/view/66832Revista Brasileira de Economia; Vol. 71 No. 2 (2017): ABR-JUN; 177-193Revista Brasileira de Economia; v. 71 n. 2 (2017): ABR-JUN; 177-1931806-91340034-7140reponame:Revista Brasileira de Economia (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGVenghttps://periodicos.fgv.br/rbe/article/view/66832/70132Copyright (c) 2017 Revista Brasileira de Economiainfo:eu-repo/semantics/openAccessMattos, EnlinsonRocha, FabianaMaluf Júnior, João2017-11-24T17:13:28Zoai:ojs.periodicos.fgv.br:article/66832Revistahttps://periodicos.fgv.br/rbe/https://periodicos.fgv.br/rbe/oai||rbe@fgv.br1806-91340034-7140opendoar:2024-03-06T13:03:46.130944Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
title Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
spellingShingle Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
Mattos, Enlinson
Fiscal War of Ports
strategic behavior
states.
title_short Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
title_full Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
title_fullStr Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
title_full_unstemmed Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
title_sort Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
author Mattos, Enlinson
author_facet Mattos, Enlinson
Rocha, Fabiana
Maluf Júnior, João
author_role author
author2 Rocha, Fabiana
Maluf Júnior, João
author2_role author
author
dc.contributor.author.fl_str_mv Mattos, Enlinson
Rocha, Fabiana
Maluf Júnior, João
dc.subject.por.fl_str_mv Fiscal War of Ports
strategic behavior
states.
topic Fiscal War of Ports
strategic behavior
states.
description The purpose of this paper is to evaluate a particular competitive interaction among Brazilian states, the Fiscal War of Ports (FWP) and to verify if Resolution 13/2012, which reduced the tax rate on imported goods in interstate sales, had the desired impact. Using monthly data on state importing levels during the period January 2010- April 2015 we find evidence that Brazilian states do engage in spatial interaction, and that R13 has changed the spatial interaction among states since 2013 and more deeply in the beginning of 2014.
publishDate 2017
dc.date.none.fl_str_mv 2017-07-19
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/66832
url https://periodicos.fgv.br/rbe/article/view/66832
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rbe/article/view/66832/70132
dc.rights.driver.fl_str_mv Copyright (c) 2017 Revista Brasileira de Economia
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2017 Revista Brasileira de Economia
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 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. 71 No. 2 (2017): ABR-JUN; 177-193
Revista Brasileira de Economia; v. 71 n. 2 (2017): ABR-JUN; 177-193
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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