Fiscal federalism in Brazil: An overview / José Serra and José Roberto Rodrigues Afonso.

Format:

Book

Government document

Author/Creator:

Serra, José, author.

Contributor:

Afonso, José Roberto R.

Language:

English

Subjects (All):

Economic and Social Development.

Brazil.

Local Subjects:

Economic and Social Development.

Brazil.

Physical Description:

1 online resource (23 pages)

Contained In:

CEPAL Review Vol. 2007, no. 91, p. 29-51 2007:91<29 16840348

Place of Publication:

New York : United Nations, 2007.

System Details:

data file

Summary:

Although the states and municipalities that comprise the Brazilian Federation have considerable autonomy in raising their own tax income and spending public funds, this is not the outcome of a planned decentralization process. The improvement in fiscal indicators at the subnational-government level since the promulgation of the Fiscal Responsibility Act has made a major contribution to the success of the country's macroeconomic stabilization policy. Nonetheless, the Federation is seen as a major stumbling block for reform of the tax system. As a contribution to the debate on federative balance in the division of fiscal responsibilities, this paper makes a diagnostic study of the federative framework and recent institutional changes, and proposes a new federative agenda.

Notes:

Title from title screen (viewed May 1, 2017).

Access Restriction:

Restricted for use by site license.