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Tributacao da renda e do consumo no Brasil: Uma abordagem macroeconomica
| Content Provider | Semantic Scholar |
|---|---|
| Author | Neto, Valter Borges De Araújo Sousa, Maria Da Conceição Sampaio De |
| Copyright Year | 2001 |
| Abstract | This paper computes effective tax rates on factor incomes and consumption for Brazil using national accounts and revenue statistics. The estimates obtained are consistent with the tax distortions faced by a representative agent in a general equilibrium framework. We also explore the relationship among tax rates and selected macroeconomic aggregate such as savings, investment, net exports and unemployment. Our results show that the deadweight losses of taxing incomes and consumption are very high in Brazil even when compared with the taxation patterns in similar countries. Concerning capital taxation, the low rates found confirm the results obtained by other researchers: countries that taxed consumption and labor income more tend to tax capital income less. Finally, the macroeconomic impact of taxation illustrates the potential relevance of the effective tax rates computed. |
| Starting Page | 5 |
| Ending Page | 42 |
| Page Count | 38 |
| File Format | PDF HTM / HTML |
| Volume Number | 33 |
| Alternate Webpage(s) | http://www.anpec.org.br/encontro2001/artigos/200102318.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
