Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax

In this paper the problem of “Dual Sales Taxation in a Federal Country” is discussed; and, particularly, “Sub-national VAT versus Provincial Retail Sales Tax” in “Federal/Provincial Sales Tax Coordination”, essentially thinking over two federations -Argentina and Brazil– with different institutional...

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Detalles Bibliográficos
Autor principal: Piffano, Horacio Luis Pablo
Formato: Articulo Documento de trabajo
Lenguaje:Inglés
Publicado: 2007
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Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/3561
http://www.depeco.econo.unlp.edu.ar/doctrab/doc69_eng.pdf
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