Implicações Econômicas da Reforma Tributária: Análise com um Modelo CGE

Octavio Augusto Tourinho, Yann Le Boulluec Alves and Napoleão Luiz Costa da Silva

Revista Brasileira de Economia - RBE, 2010, vol. 64, issue 3

Abstract: This paper uses a computable general equilibrium model (CGE) on the Brazilian economy to measure the impacts of recent changes in the national tax structure. It describes the model, discusses its characteristics, formulation, construction and calibration, and uses it to analyze three tax changes: the partial transformation of COFINS into a contribution over value added, and the incidence of PIS/PASEP and COFINS on imports, both approved in 2003, and the extinction of CPMF, which was adopted only in 2007. The comparative static analysis allows the detailed identification of the long term effects of those changes on economic performance, at the macro and sector levels, after all the transitory effects are exhausted, and their indirect effectsare absorbed.

Date: 2010
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