Uma Metodologia Simplificada de Estimação da Carga Tributária Brasileira Trimestral

Cláudio dos Santos and Fernanda Costa

No 1281, Discussion Papers from Instituto de Pesquisa Econômica Aplicada - IPEA

Abstract: This article presents a simplified methodology for estimating quarterly figures for the Brazilian aggregate gross tax rate, details the practical problems one has to tackle when trying to implement it (as of December, 2006) and, finally, presents (and briefly discusses) the estimates one obtains for the period beginning in the third quarter of 1994 and finishing in the third quarter of 2006. Revised estimates based on the new Brazilian national accounts are discussed in a post scriptum

Pages: 39 pages
Date: 2007-05
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Persistent link: https://EconPapers.repec.org/RePEc:ipe:ipetds:1281

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