文章基本信息

标题：A Implantação do Princípio do Destino na Cobrança do ICMS e suas Implicações Dinâmicas sobre os Estados.
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作者：Nelson Leitão Paes
期刊名称：Revista Brasileira de Economia
印刷版ISSN：0034-7140
出版年度：2009
卷号：63
期号：3
页码：233-248
语种：Portuguese
出版社：Escola de Pós-Graduação em Economia da FGV
摘要：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.
其他摘要：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.