Template-Type: ReDIF-Paper 1.0
Author-Name: Horacio L. P. Piffano
Author-Name-First: Horacio
Author-Name-Last: Piffano
Title: Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax.
Abstract: The paper explores the harmonization possibilities of dual sales taxation between Argentina and Brazil, making a review of usual alternatives suggested in the specific literature, that is: to coordinate a Federal VAT with a Subnational VAT, or with a Provincial Retail Sales Tax. Afterwards, the technical possibilities of reform of this type of imposition in both federations are analyzed, to finally identify similar combinations that will allow an important tax harmonization between both countries, pointing out that these reforms not only will imply huge improvements in a critical issue dealing with the common market, but also improvements in own tax systems. At the end, the paper makes a warn about the complex scenario that sales taxation faces in the present scenario of globalization, with characteristics to be worsen in the future, and suggests to take note of what is going on in many emergent countries dealing with direct taxation through the new Flat Tax. 

Length:  34 pages
Creation-Date:  2007-05
File-URL: https://www.depeco.econo.unlp.edu.ar/wp/wp-content/uploads/2017/05/doc69.pdf
File-Format: Application/pdf
Classification-JEL: H2, H5; F2. 

Keywords: Dual Sales Taxation; Tax Harmonization, Argentina and Brazil; Federal VAT and Subnational VAT versus Provincial Retail Sales Tax.

Handle: RePEc:akh:wpaper:069