Tax Reform and Network Effects

This paper investigates the effects of a tax reform that eliminates tax rate heterogeneity and cumulative taxation using a general equilibrium model with multiple sectors with market power. Industries are connected through input-output linkages, and changes in taxation are not confined within indust...

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Detalles Bibliográficos
Autores: Delalibera, Bruno R., Ferreira, Pedro, Gomes, Diego, Soares, Johann
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2024
País:España
Institución:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/219140
Acceso en línea:https://hdl.handle.net/2445/219140
Access Level:acceso embargado
Palabra clave:Reforma fiscal
Producte interior brut
Brasil
Tax reform
Gross domestic product
Brazil
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spelling Tax Reform and Network EffectsDelalibera, Bruno R.Ferreira, PedroGomes, DiegoSoares, JohannReforma fiscalProducte interior brutBrasilTax reformGross domestic productBrazilThis paper investigates the effects of a tax reform that eliminates tax rate heterogeneity and cumulative taxation using a general equilibrium model with multiple sectors with market power. Industries are connected through input-output linkages, and changes in taxation are not confined within industries. We calibrate the model to Brazil, a country with a highly distorted tax system. The revenue-neutral tax reform generates gains of 7.9% of GDP and 1.8% of welfare. Just eliminating VAT rate dispersion leads to a 6.0% increase in GDP. Due to propagation effects, in 10 sectors direct taxes increased but output and profits did not fall.Elsevier B.V.2024info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersionapplication/pdfhttps://hdl.handle.net/2445/219140Articles publicats en revistes (Economia)reponame:Dipòsit Digital de la UBinstname:Universidad de BarcelonaInglésVersió postprint del document publicat a: https://doi.org/10.1016/j.jedc.2024.104862Journal of Economic Dynamics & Control, 2024, vol. 163, p. 1-26https://doi.org/10.1016/j.jedc.2024.104862cc-by-nc-nd (c) Elsevier B.V., 2024http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/embargoedAccessoai:diposit.ub.edu:2445/2191402026-05-27T06:46:51Z
dc.title.none.fl_str_mv Tax Reform and Network Effects
title Tax Reform and Network Effects
spellingShingle Tax Reform and Network Effects
Delalibera, Bruno R.
Reforma fiscal
Producte interior brut
Brasil
Tax reform
Gross domestic product
Brazil
title_short Tax Reform and Network Effects
title_full Tax Reform and Network Effects
title_fullStr Tax Reform and Network Effects
title_full_unstemmed Tax Reform and Network Effects
title_sort Tax Reform and Network Effects
dc.creator.none.fl_str_mv Delalibera, Bruno R.
Ferreira, Pedro
Gomes, Diego
Soares, Johann
author Delalibera, Bruno R.
author_facet Delalibera, Bruno R.
Ferreira, Pedro
Gomes, Diego
Soares, Johann
author_role author
author2 Ferreira, Pedro
Gomes, Diego
Soares, Johann
author2_role author
author
author
dc.subject.none.fl_str_mv Reforma fiscal
Producte interior brut
Brasil
Tax reform
Gross domestic product
Brazil
topic Reforma fiscal
Producte interior brut
Brasil
Tax reform
Gross domestic product
Brazil
description This paper investigates the effects of a tax reform that eliminates tax rate heterogeneity and cumulative taxation using a general equilibrium model with multiple sectors with market power. Industries are connected through input-output linkages, and changes in taxation are not confined within industries. We calibrate the model to Brazil, a country with a highly distorted tax system. The revenue-neutral tax reform generates gains of 7.9% of GDP and 1.8% of welfare. Just eliminating VAT rate dispersion leads to a 6.0% increase in GDP. Due to propagation effects, in 10 sectors direct taxes increased but output and profits did not fall.
publishDate 2024
dc.date.none.fl_str_mv 2024
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/219140
url https://hdl.handle.net/2445/219140
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Versió postprint del document publicat a: https://doi.org/10.1016/j.jedc.2024.104862
Journal of Economic Dynamics & Control, 2024, vol. 163, p. 1-26
https://doi.org/10.1016/j.jedc.2024.104862
dc.rights.none.fl_str_mv cc-by-nc-nd (c) Elsevier B.V., 2024
http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/embargoedAccess
rights_invalid_str_mv cc-by-nc-nd (c) Elsevier B.V., 2024
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv embargoedAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Elsevier B.V.
publisher.none.fl_str_mv Elsevier B.V.
dc.source.none.fl_str_mv Articles publicats en revistes (Economia)
reponame:Dipòsit Digital de la UB
instname:Universidad de Barcelona
instname_str Universidad de Barcelona
reponame_str Dipòsit Digital de la UB
collection Dipòsit Digital de la UB
repository.name.fl_str_mv
repository.mail.fl_str_mv
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