Fundo de Participação dos Municípios: Antigos problemas e novas propostas inspiradas nos programas de equalização fiscal internacionais e na experiência do ICMS do Ceará
Abstract
Put in place by military governments, the set of rules that guide equalizing federal transfers to Brazilian municipalities is clearly anacronic and very difficult to justify. The text proposes new criteria based on the experience of fiscal equalization programs in OECD countries and results-based fiscal transfers in the Brazilian State of Ceará.
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