PRODUÃÃO INDUSTRIAL, ARRECADAÃÃO E GUERRA FISCAL ENTRE OS ESTADOS DO NORDESTE: UMA PROPOSTA DE INVESTIGAÃÃO / INDUSTRIAL PRODUCTION, AND WAR TAX REVENUE BETWEEN THE NORTHEAST: A PROPOSAL FOR RESEARCH

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

03/06/2012

RESUMO

The study involves the application of time series techniques to investigate the phenomenon of the War Tax generated by the financial and tax benefits granted in a general way by the Federal District and municipalities seeking new investments for the development of their region in order to leverage through the collection of the Tax on Circulation of Goods and Services Transport and Communications - ICMS. The investigation includes the three major economies of the Northeast: CearÃ, Pernambuco and Bahia. From monthly data for the Industrial Production Average - PIM and the total collection of VAT between 2004 and 2010 models were estimated vector autoregressive econometric and tests of Granger causality and that although there is a causal relationship between the amount produced in the three economies, the argument does not hold a Tax War.

ASSUNTO(S)

ciencias sociais aplicadas guerra fiscal produÃÃo industrial causalidade de granger tax war industrial production granger causality guerra fiscal produÃÃo industrial

ACESSO AO ARTIGO

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