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