Fiscal Federalism

OECD assesses fiscal relations across levels of government, drawing cross-country comparisons on their design and analysing their impact on economic efficiency and income distribution. Country-specific recommendations are further developed in country surveys. The body of this work may be accessed from this page.

OECD also hosts a Fiscal Federalism Network, comprised of OECD member countries. Its main objectives are to gather comparative data and facilitate exchanges of experience across countries.

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Brazil: Fiscal federalism

26-Oct-2011

The Brazilian government should follow through with a proposed reform package to unify states’ rate of VAT. Further improvements could be achieved by combining existing VATs with municipal taxes on selected services, the tax on industrial products and various federal contributions into a single value added tax

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