000			01454nab a2200241 c 4500
999			_c141980 _d141980
003			ES-MaIEF
005			20220906172603.0
007			ta
008			200304t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966015 _aD'Ascenzo, Michael
245	1	0	_aAustralian VAT design and federalism _helectrónico _c Michael D'Ascenzo
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn this article, the author outlines the historical context for the operation of the GST in Australia and its integration in the financial relations between the federal and state governments. The Australian experience is contrasted with Brazil's federal and state VAT regimes and the Brazilian approach to the allocation of taxing rights. In this article, the author argues that the idea of centrally collecting a national VAT/GST to replace fragmented state taxes and then distributing the revenue on an untied basis to the states may be a pathway for reform for federal countries - but it is an approach that could both challenge and evolve the nature of the federation.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_944156 _aFEDERALISMO FISCAL
650		4	_932206 _aAUSTRALIA
773	0		_9162185 _oIVM/2019/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 6, November / December 2019, p. 266-273
942			_cRE