The Brazilian Fiscal System in the 1990s: Equity and Efficiency under Inflationary Conditions
Coutinho, Mauricio C.
- Publisher: Institute for the Study of the Americas
By means of an analysis of the tax revenue performance within the period\ud 1989-93, this paper aims to provide further insights into the relation between\ud inflation and fiscal structure in Brazil, stressing issues of distribution and equity.\ud This paper gives: (a) a brief summary of the Brazilian fiscal system under the\ud 1988 Constitution; (b) a description of the federal experience in sharing\ud revenues; (c) a comment on the effects of inflation on revenues and budgetary\ud results; (d) an overview of the tax performance in the period 1988/93; (f) a\ud review of equity and allocative effects.
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