Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/240761 
Erscheinungsjahr: 
2020
Schriftenreihe/Nr.: 
Texto para Discussão No. 2566
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
This paper aims at contributing to the debate on the socioeconomic (and constitutional) relevance of the changes in the distribution of oil royalties prescribed at the Law 12.734/2012, whose effects are currently suspended by an injunction granted by the Supreme Court. The research shows that the confrontation criteria for offshore oil revenue sharing to states and municipalities is unusual at international level and lacks socioeconomic logic, being the result of political bargains. Furthermore, the paper discusses evidence that the hyperconcentration of revenues, in addition to being unfair, is inefficient in socioeconomic and fiscal terms. The paper provides arguments in favour of increasing the share of revenues divided among all entities of the Federation through the special oil fund, such as foreseen in Law 12.734/2012.
Schlagwörter: 
oil royalties
oil revenues
fiscal federalism
JEL: 
H27
H77
Q38
Dokumentart: 
Working Paper

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