Alterações das receitas de impostos que disputam a mesma base

Abstract

The objective of this paper is to analyze the impacts of the establishment of a new value added tax proposed by the federal government - the ICMSF - on the value added tax revenue of the state of Sao Paulo. The new tax will expand the tax base of the present IPI (a tax on industrialized products), to match the tax base of the present value added tax, causing both taxes to have the same tax base. A simple model, based on simplified hypotheses, was used to estimate the impacts of this change. The results indicate that the introduction of the new tax will hardly introduce revenue losses for the state of Sao Paulo.