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Tax Incentives and Economic Effects - A General Equilibrium Approach
This paper uses an interregional computable general equilibrium model for the Brazilian economy to evaluate the net effects of tax incentives on the regional government revenues. The model takes into account the structural relationships between two regions and the specific characteristics of the Brazilian federalism that affects regional public finances.
Link
http://econpapers.repec.org/scripts/redir.pl?u=http%3A%2F%2Fwww.ersa.org%2Fersaconfs%2Fersa05%2Fpapers%2F733.pdf;h=repec:wiw:wiwrsa:ersa05p733