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- W3121433237 abstract "This paper tests for horizontal tax competition in the VAT for a sample of Brazilian states in the period 1985-2001. The states have considerable autonomy to set their VAT rates and bases, often using this tax as an industrial policy tool. The empirical findings, based on the estimation of a tax reaction function in an error-correction set-up, confirm the hypothesis of horizontal tax competition: the states react strongly to changes in their neighbours? VAT code, especially those that belong to the same geo-economic region. Also, there appears to be a Stackelberg leader among the states, with the remaining jurisdictions responding strongly to its policy moves. There is no co-occupancy of tax bases between different levels of government and hence limited scope for vertical externalities in tax setting. But the fact that the federal government shares with the states part of the revenue of its more elastic taxes, such as the income tax, appears to affect the opportunity cost of horizontal tax competition. La guerre au Bresil : La concurrence des etats sur la taxe sur la valeur ajoutee Ce document presente une analyse empirique de la concurrence horizontale sur la taxe sur la valeur ajoutee (TVA) parmi les etats du Bresil durant la periode 1985-2001. Les etats bresiliens ont une autonomie considerable en matiere de politique fiscale pour etablir le taux d’imposition et l’assiette de leur TVA. Ils se servent souvent de cet impot comme instrument de politique industrielle. Les resultats de l’analyse empirique basee sur l’estimation d’une fonction de reaction fiscale avec un mecanisme de correction d’erreur confirme l’hypothese de concurrence horizontale parmi les etats: ils reagissent fortement aux changements des taux d’imposition de la TVA de leurs voisins, surtout ceux qui appartiennent a la meme region geo-economique. Par ailleurs, il y a un leader Stackelberg parmi les etats, puisque les autres administrations reagissent fortement a sa politique fiscale. Les differents niveaux d’administration ne partagent pas les memes assiettes de sorte que les externalites verticales associees a la politique fiscale sont assez limitee au Bresil. Neanmoins, le fait que l’administration federale partage avec les etats une part importante des recettes de ses impots plus elastiques, tel que l’impot sur le revenu, affecte le cout d’opportunite de la concurrence horizontale parmi les etats en terme de politique fiscale." @default.
- W3121433237 created "2021-02-01" @default.
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- W3121433237 date "2007-02-14" @default.
- W3121433237 modified "2023-09-27" @default.
- W3121433237 title "The Brazilian 'Tax War': The Case of Value-Added Tax Competition among the States" @default.
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