Mudanças no regime do icms: uma estimativa da perda fiscal decorrente da desoneração das exportações e impactos sobre a balança comerciar

Recently the Brazilian Congress passed a law exempting exports of basic and intermediate products from the mostimportant value added tax in the country — the ICMS — and allowing for the rebate ofthat tax payed on the purchase of capital goods and consumption goods indirectly used in the production...

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Bibliographic Details
Main Authors: Honorio Kume, Guida Piani
Format: Article
Language:Portuguese
Published: Universidade de São Paulo 1997-02-01
Series:Economia Aplicada
Subjects:
Online Access:https://www.revistas.usp.br/ecoa/article/view/217559