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
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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 |
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Subject |
Fiscal War of Ports, strategic behavior, states.
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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.
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Publisher |
Escola de Pós-Graduação em Economia da FGV
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Contributor |
—
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Date |
2017-07-19
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Articles Artigos |
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Format |
application/pdf
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Identifier |
http://bibliotecadigital.fgv.br/ojs/index.php/rbe/article/view/66832
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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 |
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Language |
eng
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Relation |
http://bibliotecadigital.fgv.br/ojs/index.php/rbe/article/view/66832/70132
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Rights |
Direitos autorais 2017 Revista Brasileira de Economia
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