NDLI: Pro-poor tax policy and yardstick competition: a spatial investigation for VAT relief on food in Brazil

Content Provider	Springer Nature Link
Author	Mattos, Enlinson Politi, Ricardo
Copyright Year	2013
Abstract	This paper investigates whether a pro-poor tax policy follows yardstick competition in the value-added tax (VAT) base in Brazilian states. We explore an institutional arrangement that allows lower levels of government to set tax relief (tax cuts and exemptions) for food goods in a so-called basic basket food. Next, we examine the relationship between the VAT and the ‘Fund Against Poverty’ (FAP) financed by VAT rate increases on cigarettes and gas. Our findings indicate that the state tax function responds positively to the neighbour’s redistributive policy. Moreover, we estimate that the degree of spatial tax interaction among states has increased since the establishment of the FAP, suggesting that FAP resources are viewed as a complementary pro-poor policy rather than either a fiscal equalisation (substitute policy) or a possible slackness in the constraint of redistributive policies.
Starting Page	279
Ending Page	307
Page Count	29
File Format	PDF
ISSN	05701864
Journal	The Annals of Regional Science
Volume Number	52
Issue Number	1
e-ISSN	14320592
Language	English
Publisher	Springer Berlin Heidelberg
Publisher Date	2013-12-20
Publisher Place	Berlin, Heidelberg
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Regional/Spatial Science Landscape/Regional and Urban Planning Microeconomics Environmental Economics Geography (general)
Content Type	Text
Resource Type	Article
Subject	Social Sciences Environmental Science

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