Federalism and fiscal reform
In Brazil there is a general consensus that fiscal adjustment measures are requiredto obtain price stability. Nevertheless, this appears as an empty consensus becauseit is stated as general propositions with little operational content. This article intends to goa little further presenting fiscal iss...
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 1994 |
| País: | Brasil |
| Recursos: | EDITORA 34 |
| Repositorio: | Revista de Economia Política |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs2.centrodeeconomiapolitica.org:article/1289 |
| Acesso em linha: | https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1289 |
| Access Level: | acceso abierto |
| Palavra-chave: | Fiscal federalism fiscal adjustment intergovernmental relations taxation Federalismo fiscal ajuste fiscal relações intergovernamentais taxação |
| Resumo: | In Brazil there is a general consensus that fiscal adjustment measures are requiredto obtain price stability. Nevertheless, this appears as an empty consensus becauseit is stated as general propositions with little operational content. This article intends to goa little further presenting fiscal issues and reforms related to the theory of fiscal federalism.It is argued that most of macroeconomic fiscal problems arises from an unclear division ofduties between federal and state and local governments. Political resistances to change arereported and a scheme of fiscal federalism combined with revenue sharing is proposed asa way to overcome the obstacles to reform since it associates local demand diversity withregional income redistribution. JEL Classification: H20; H77; H71. |
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