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100 1 _aWERNECK, Rogério L. F
_926849
245 1 0 _aA nona proposta de reforma tributária do governo :
_blimites do possível e incertezas envolvidas
260 _aSão Paulo :
_bEditora 34,
_cjan./mar. 2000
520 3 _aIn late 1997, the Brasilian government announced the first version of a tax reform contemplating a complete overhaul of the indirect taxation in the country. Turnover taxes were to be eliminated and the entailing loss of revenue compensated by a new federally coordinated broad-based VAT, that would replace the present incoherent state VATs and the largely mismanaged service tax imposed by local-governments. In this article, simulation models are used to study the consistency of the proposed reform and some of its possible consequences. A risk analysis framework is used to underline the most important uncertainties involved
590 _aRevsta de Economia Política 2000
590 _av. 20, n. 1(77)
773 0 8 _tRevista de Economia Política = Brazilian Journal of Political Economy
_g20, 1 , p. 92-118
_dSão Paulo : Editora 34, jan./mar. 2000
_xISSN 01013157
_w
942 _cS
998 _a20080109
_b1152^b
_cMariana
998 _a20140207
_b1028^b
_ckarina
999 _aConvertido do Formato PHL
_bPHL2MARC21 1.1
_c25417
_d25417
041 _apor