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100 | 1 |
_aWERNECK, Rogério L. F _926849 |
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245 | 1 | 0 |
_aA nona proposta de reforma tributária do governo : _blimites do possível e incertezas envolvidas |
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_aSão Paulo : _bEditora 34, _cjan./mar. 2000 |
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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 |
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_a20080109 _b1152^b _cMariana |
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_a20140207 _b1028^b _ckarina |
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_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c25417 _d25417 |
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