Browsing Produção Intelectual em Bases Externas by Title "Pro-poor tax policy and yardstick competition: a spatial investigation for VAT relief on food in Brazil"

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Pro-poor tax policy and yardstick competition: a spatial investigation for VAT relief on food in Brazil

Mattos, Enlinson; Politi, Ricardo Batista
2014-01

This paper investigates whether a pro-poor tax policy follows yardstick competition in the value-added tax (VAT) base in Brazilian states. We explore an institutional arrangement that allows lower levels of government to ...