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

Revista Brasileira de Economia

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Title Fiscal Strategic Interaction in Brazil: An Analysis of Fiscal War of Ports
 
Creator Mattos, Enlinson; Escola de Economia de São Paulo - FGV
Rocha, Fabiana; Universidade de São Paulo - USP
Maluf Júnior, João; Fundação Getulio Vargas
Escola de Economia de São Paulo
 
Subject 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.
 
Publisher Escola de Pós-Graduação em Economia da FGV
 
Contributor
 
Date 2017-07-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Articles
Artigos
 
Format application/pdf
 
Identifier http://bibliotecadigital.fgv.br/ojs/index.php/rbe/article/view/66832
 
Source Revista Brasileira de Economia; v. 71, n. 2 (2017): ABR-JUN; 177-193
Revista Brasileira de Economia; v. 71, n. 2 (2017): ABR-JUN; 177-193
1806-9134
0034-7140
 
Language eng
 
Relation http://bibliotecadigital.fgv.br/ojs/index.php/rbe/article/view/66832/70132
 
Rights Direitos autorais 2017 Revista Brasileira de Economia