Bulletin n. 1/2007 | ||
June 2007 | ||
Bachur João Paulo |
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Fiscal federalism, constitutional attributions of fiscal competencies and regional equalization : USA, Germany and Brazil in comparative perspective | ||
in Revue française d'administration publique , n. 119 , 2006 , 439-458 | ||
This paper addresses the institutional and constitutional aspects of the Brazilian federal system with the view to deal with the problem of regional equalization. The paper develops an analytical framework focusing on the articulation between constitutional fiscal attributions (including the taxation competencies sharing and the main related transfers) and the task of regional equalization in Brazil, starting by an comparative institutional study involving the United States of America, Germany and Brazil. | ||