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

Samir Cury and Allexandro Mori Coelho

Revista Brasileira de Economia - RBE, 2010, vol. 64, issue 4

Abstract: This 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.

Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://periodicos.fgv.br/rbe/article/view/991 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fgv:epgrbe:v:64:y:2010:i:4:a:991

Access Statistics for this article

Revista Brasileira de Economia - RBE is currently edited by Ricardo Cavalcanti

More articles in Revista Brasileira de Economia - RBE from EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil) Contact information at EDIRC.
Bibliographic data for series maintained by Núcleo de Computação da FGV EPGE ().