Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax

In this paper the problem of “Dual Sales Taxation in a Federal Country” is discussed; and, particularly, “Sub-national VAT versus Provincial Retail Sales Tax” in “Federal/Provincial Sales Tax Coordination”, essentially thinking over two federations -Argentina and Brazil– with different institutional...

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Detalles Bibliográficos
Autor principal: Piffano, Horacio Luis Pablo
Formato: Articulo Documento de trabajo
Lenguaje:Inglés
Publicado: 2007
Materias:
Ciencias Económicas
Argentina
Impuestos
Brasil
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/3561
http://www.depeco.econo.unlp.edu.ar/doctrab/doc69_eng.pdf
Aporte de:
SEDICI (UNLP) de Universidad Nacional de La Plata
id I19-R120-10915-3561
record_format dspace
institution Universidad Nacional de La Plata
institution_str I-19
repository_str R-120
collection SEDICI (UNLP)
language Inglés
topic Ciencias Económicas
Argentina
Impuestos
Brasil
spellingShingle Ciencias Económicas
Argentina
Impuestos
Brasil
Piffano, Horacio Luis Pablo
Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax
topic_facet Ciencias Económicas
Argentina
Impuestos
Brasil
description In this paper the problem of “Dual Sales Taxation in a Federal Country” is discussed; and, particularly, “Sub-national VAT versus Provincial Retail Sales Tax” in “Federal/Provincial Sales Tax Coordination”, essentially thinking over two federations -Argentina and Brazil– with different institutional characteristics. First, let me cite three blocks of basic references I recommend on this theme. In author’s alphabetic order, they are: 1) Bird, R. (2005), McLure, Jr., (2005) and Piffano (2003, 2005b) – for direct treatment of the issue -. 2) Cnosen (1987, 2002); McLure, Jr. (1997, 1999); and, Zodrow and Mieszkowski (2002) – about National VAT versus National Retail Sales Tax written when “fundamental tax reform” were discussed in USA - ; and, 3) Bird (1994, 1999); Bird and Gendron (1998, 2001); Keen and Smith (1996, 1999); McLure, Jr. (2000, 2005); Mintz, Wilson, and Gendron (1994), Piffano (1999b, 1999c, 2003, 2005b); and, Varsano (1995, 1999) – when Sub-national taxation and several variants of dual and/or provincial VAT were discussed -. Discussion on this theme is rather complex because, beyond the theory, few country’s experiences are at hand to corroborate theories. Only Canadian case is perhaps the best (good?) example and Brazilian case (the bad one?), apart from the limited example of Argentina and India cases (not so good). The rest of federal countries have only one tier sales taxation (federal, not state or provincial) -of VAT type with some kind of revenue or tax sharing mechanism-, and USA with no federal sales taxation (only states RST).
format Articulo
Documento de trabajo
author Piffano, Horacio Luis Pablo
author_facet Piffano, Horacio Luis Pablo
author_sort Piffano, Horacio Luis Pablo
title Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax
title_short Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax
title_full Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax
title_fullStr Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax
title_full_unstemmed Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax
title_sort argentina and brazil: fiscal harmonization and subnational sales taxation : state/provincial vat versus state/provincial retail sales tax
publishDate 2007
url http://sedici.unlp.edu.ar/handle/10915/3561
http://www.depeco.econo.unlp.edu.ar/doctrab/doc69_eng.pdf
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bdutipo_str Repositorios
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