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Revista Brasileira de Economia

Print version ISSN 0034-7140On-line version ISSN 1806-9134


PAES, Nelson Leitão. A implantação do princípio do destino na cobrança do ICMS e suas implicações dinâmicas sobre os Estados. Rev. Bras. Econ. [online]. 2009, vol.63, n.3, pp.233-248. ISSN 1806-9134.

In this paper, we used a dynamic general equilibrium model to estimate the effects of the adoption of destination principle at ICMS, the most important Brazilian tax, on the states public finance. The results had shown that Piauí could increase its revenue from ICMS by almost 40%, while Espírito Santo could suffer a loss by more than 13%. In general, less developed states will gain with the adoption of destination principle, contributing to reduce the inequality of tax revenues between states in Brazil, with little effect in output and consumption.

Keywords : ICMS; Princípio do Destino; Equilíbrio Geral; Finanças Públicas.

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