Creativity in Regulation Design: when the mechanical arm takes on a life of its own
<p>This piece describes the creative process behind the sales tax incentive program known as Nota Fiscal Paulista, and the current strategies employed by the state government of São Paulo to enforce the payment of this tax by retailers. It illustrates how public administrators often enjoy grea...
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| Format: | Article |
| Language: | English |
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Rede de Pesquisa Empírica em Direito
2014-01-01
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| Series: | Brazilian Journal of Empirical Legal Studies |
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| Online Access: | http://www.reedpesquisa.org/ojs-2.4.3/index.php/reed/article/view/5 |