From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.

From revenue to value added taxes: Welfare and fiscal efficiency effects in Brazil

dc.creatorCury, Samir
dc.creatorMori Coelho, Allexandro
dc.date2010-12-07
dc.date.accessioned2023-08-31T21:06:33Z
dc.date.available2023-08-31T21:06:33Z
dc.identifierhttps://periodicos.fgv.br/rbe/article/view/991
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/8559402
dc.descriptionThis 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.en-US
dc.descriptionEste artigo apresenta uma avaliação dos impactos econômicos da reforma tributária do PIS/PASEP e da COFINS, que passaram ser arrecadados por dois regimes (cumulativo e não-cumulativo) associados aos fluxos domésticos e a onerar as importações. A avaliação feita com um modelo de equilíbrio geral computável adaptado para as novas características do sistema tributário indica que esta reforma teria deteriorado indicadores macroeconômicos, do mercado de trabalho e de bem-estar.pt-BR
dc.formatapplication/pdf
dc.formatapplication/pdf
dc.languagepor
dc.languageeng
dc.publisherEGV EPGEpt-BR
dc.relationhttps://periodicos.fgv.br/rbe/article/view/991/1967
dc.relationhttps://periodicos.fgv.br/rbe/article/view/991/2001
dc.sourceRevista Brasileira de Economia; Vol. 64 No. 4 (2010); 373-392en-US
dc.sourceRevista Brasileira de Economia; v. 64 n. 4 (2010); 373-392pt-BR
dc.source1806-9134
dc.source0034-7140
dc.subjectTaxation reformen-US
dc.subjectFiscal policyen-US
dc.subjectPIS/PASEP and COFINSen-US
dc.subjectComputable general equilibriumen-US
dc.subjectWelfare.en-US
dc.subjectTaxation reformpt-BR
dc.subjectFiscal policypt-BR
dc.subjectPIS/PASEP and COFINSpt-BR
dc.subjectComputable general equilibriumpt-BR
dc.subjectWelfare.pt-BR
dc.titleFrom Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.en-US
dc.titleFrom revenue to value added taxes: Welfare and fiscal efficiency effects in Brazilpt-BR
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typeArticlesen-US
dc.typeArtigospt-BR


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