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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
The 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 ...