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Does fiscal decentralisation strengthen social capital? cross-crountry evidence and the experiences of Brasil and Indonesia by Luiz de Mello, published by OECD. This paper tests the hypothesis that, by giving people more voice in the government decision-making process, fiscal…

The Brazilian “tax war”: the case of value-added tax competition among the states by Luiz de Mello published by OECD. “This paper tests for horizontal tax competition in the VAT for a sample of Brazilian states in the period…