Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax
Bibliographic record
Abstract
In this paper the problem of “Dual Sales Taxation in a Federal Country” is discussed; and, particularly, “Sub-national VAT versus Provincial Retail Sales Tax” in “Federal/Provincial Sales Tax Coordination”, essentially thinking over two federations -Argentina and Brazil– with different institutional characteristics. First, let me cite three blocks of basic references I recommend on this theme. In author’s alphabetic order, they are: 1) Bird, R. (2005), McLure, Jr., (2005) and Piffano (2003, 2005b) – for direct treatment of the issue -. 2) Cnosen (1987, 2002); McLure, Jr. (1997, 1999); and, Zodrow and Mieszkowski (2002) – about National VAT versus National Retail Sales Tax written when “fundamental tax reform” were discussed in USA - ; and, 3) Bird (1994, 1999); Bird and Gendron (1998, 2001); Keen and Smith (1996, 1999); McLure, Jr. (2000, 2005); Mintz, Wilson, and Gendron (1994), Piffano (1999b, 1999c, 2003, 2005b); and, Varsano (1995, 1999) – when Sub-national taxation and several variants of dual and/or provincial VAT were discussed -. Discussion on this theme is rather complex because, beyond the theory, few country’s experiences are at hand to corroborate theories. Only Canadian case is perhaps the best (good?) example and Brazilian case (the bad one?), apart from the limited example of Argentina and India cases (not so good). The rest of federal countries have only one tier sales taxation (federal, not state or provincial) -of VAT type with some kind of revenue or tax sharing mechanism-, and USA with no federal sales taxation (only states RST).
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".