Incetivo fiscal às exportações gaúchas durante a Primeira República

Abstract

This paper is concerned with the study of the official policies of export incentives established by the regional government of the State of Rio Grande do Sul during the "Primeira República" period (1889-1930). These policies included fiscal renouncement of export taxes and the criation of the territorial tax. The article analyses furthermore the effect of these policies on the performance of exports as well as on regional public receipts in the same period.