IVA: simulações sobre a adoção da base de consumo

Authors

  • Ivo Torres

DOI:

https://doi.org/10.11606/1980-535723n7it

Keywords:

value added tax, tax base concepts, border tax adjustments, tax rates

Abstract

The purpose of this article is to carry a simulation about the necessary tax rates in order to introduce a IVA consumption type, without loss of revenue for the Brazilian states, it follows with a discussion of the viability of this proposal. Finally, it develops a methodology which identifies the most important variables in a study of this nature.

Downloads

Download data is not yet available.

Downloads

Published

01-12-1993

Issue

Vol. 23 No. Especial (1993): Reforma Fiscal

Section

Não definida

License

Copyright (c) 1993 Ivo Torres

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

By submitting an article, the author authorizes its publication and attests that it has not been submitted to any other journal. The original article is considered final. Articles selected for publication are proofread for grammatical and orthographic errors. The journal does not pay rights for published articles. The Institute of Economic Research from the School of Economics, Business and Accounting of the University of São Paulo (Instituto de Pesquisas Econômicas da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo) owns the journal's copyright.

How to Cite

Torres, I. (1993). IVA: simulações sobre a adoção da base de consumo. Estudos Econômicos (São Paulo), 23(Especial), 149-164. https://doi.org/10.11606/1980-535723n7it