From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to levy imports. The evaluation made with a computable general equilibrium model ada...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2010 |
| País: | Brasil |
| Institución: | Fundação Getulio Vargas (FGV) |
| Repositorio: | Revista Brasileira de Economia (Online) |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:ojs.periodicos.fgv.br:article/991 |
| Acceso en línea: | https://periodicos.fgv.br/rbe/article/view/991 |
| Access Level: | acceso abierto |
| Palabra clave: | Taxation reform Fiscal policy PIS/PASEP and COFINS Computable general equilibrium Welfare. |
| Sumario: | This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to levy imports. The evaluation made with a computable general equilibrium model adapted to new fiscal system characteristics indicates that the effects of this reform would have deteriorated macroeconomic, labor market and welfare indicators. |
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