Tax competition in a federal context: the Brazilian case of state VAT by Alipio Ferreira da Silva Filho published by Tilburg University (7/2015). “Brazil has a decentralized VAT: each one of its 27 states levies VAT autonomously. Cross-border transactions are taxed under a hybrid system of origin and destination principle…It then provides evidence that capital allocation in Brazil is indeed affected by effective VAT rate differentials among Brazilian states.”
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