The Brazilian Fiscal System in the 1990s: Equity and Efficiency under Inflationary Conditions

Coutinho, Mauricio C. (1996) The Brazilian Fiscal System in the 1990s: Equity and Efficiency under Inflationary Conditions. ISA Research Papers (41). ISSN 0957-7947
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By means of an analysis of the tax revenue performance within the period
1989-93, this paper aims to provide further insights into the relation between
inflation and fiscal structure in Brazil, stressing issues of distribution and equity.
This paper gives: (a) a brief summary of the Brazilian fiscal system under the
1988 Constitution; (b) a description of the federal experience in sharing
revenues; (c) a comment on the effects of inflation on revenues and budgetary
results; (d) an overview of the tax performance in the period 1988/93; (f) a
review of equity and allocative effects.
Item Type Article
Additional Information Mauricio C. Coutinho was Professor of Economics at the Institute of Economics, University of Campinas. He was a Visiting Research Fellow at the Institute of Latin American Studies in 1994-5. Has also ISBN 978-1-900039-01-7
Keywords Brazil, finance, taxation, inflation, Americas
Subjects Economics
Law
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Divisions Institute of Latin American Studies
Date Deposited 21 Jan 2012 12:18
Last Modified 05 Aug 2024 19:28

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