Fiscal reform and federal relations: Brazilian deadlocks

Revista de Economia Política

Basilia Maria Baptista Aguirre²  Guilherme Leite Da Silva Dias¹ 

[1] ,Universidade de São Paulo Faculdade de Economia e Administração

关键词: federalism;    fiscal reform;    transaction costs;   

DOI  :  10.1590/S0101-31572009000100003

来源: SciELO

【 摘 要 】

Brazilian fiscal reform got to deadlocks because proposals tried to avoid considering federal relations. There are two main types of federal relations: the competitive and the cooperative. In both types is possible to observe coordination mechanisms. Brazilian federalism is a mixture of both types what leads to difficulties finding solutions. We argue that is more important to find mechanisms to facilitate cooperation than to discuss the qualities of any alternative fiscal structure. Fiscal reforms brings along a great deal of uncertainty. So it is important to discuss the reform timing and the compensation mechanisms before hand.

【 授权许可】

CC BY   
 All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License