Citation: Coutinho, Mauricio C. (1996) The Brazilian Fiscal System in the 1990s: Equity and Efficiency under Inflationary Conditions. ISA Research Papers (41). ISSN 0957-7947
![[img]](https://sas-space.sas.ac.uk/style/images/fileicons/application_pdf.png)
Abstract
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.
Metadata
| 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 |
|---|---|
| Creators: | Coutinho, Mauricio C. and |
| Subjects: | Economics Law Latin American Studies |
| Keywords: | Brazil, finance, taxation, inflation, Americas |
| Divisions: | Institute of Latin American Studies |
| Collections: | ILAS Occasional Paper Series |
| Dates: |
|