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Revenue sharing: The case of Brazil's ICMS
- Author(s):
- Mussi, Carlos |
- Arroyo, José Manuel |
- Jiménez, Juan Pablo
- Serie:
- No.
- 121
- Date Issued:
- 2012-07
- Physical Description
- 19 p.: grafs.
- UN symbol:
- handle
The ICMS represents the most important source of revenue for the Brazilian states and one of the most important taxes in Brazil. Unlike other VATs in the world, the ICMS is not collected by the central government. The ICMS is collected by the states (the intermediate level of government), which are...