Tax expenditures with healthcare in Brazil: the behavior between the years 1996 and 2003

Bernardo Sicsú (), Maria de Fátima Siliansky de Andreazzi () and Tássia Gazé Holguin ()

Brazilian Journal of Political Economy, 2008, vol. 28, issue 4, 631-647

Abstract: This article presents an economic approach trying to get the interrelations between the private expenditures on health care and the tax expenditures. It shows an overview of the family’s expenses on health care confronted to the total of the same item declared to Secretaria da Receita Federal (Income Tax) that was converted into tax expenditures. JEL classification: I18.

Keywords: private income; expenses on health care; tax expenditures (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ekm:repojs:v:28:y:2008:i:4:p:631-647:id:546

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