Browsing by Author "Maluf Júnior, João"
Do Brazilian states engage in the fiscal war of ports? An empiric study of tax competition and an analysis of a natural experiment: the Brazilian senate resolution 13/2012 Maluf Júnior, João
2015-12-15The end of the year 2014 marked the second anniversary of the Brazilian Senate Resolution 13/2012 (R13). Briefly, R13 is a Senate act aimed to put an end to the so-called Fiscal War of Ports (FWP), a tax competition among ...
Mattos, Enlinson; Rocha, Fabiana; Maluf Júnior, João
2017-06-01The 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 ...