POLÍTICAS FISCAIS E SEUS EFEITOS DE LONGO PRAZO NO BRASIL: APLICAÇÃO DE UM MODELO DE EQUILÍBRIO GERAL COM GERAÇÕES SOBREPOSTAS

Carlos Renato Salami and Adelar Fochezatto

Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting] from ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics]

Abstract: The real Brazilian tributary system presents a series of problems and despite everybody knows that a changing is necessary, it was not yet done. A lot of efforts is realized trying to evaluate the impacts of different proposals of tributary system alteration but their results are not persuasive enough to generate an suitable reform. The proposal of this work is to contribute for this comprehension. Then, it is utilized a general equilibrium model with overlaid generations to analysis the long-term economic effects of tributary alterations. The obtained results allow to conclude the following: a) if it is necessary to reduce the tributary load, it s better to reduce the indirect taxes participation; and b) if it is necessary to replace taxes to maintain the tributary load unchanged, it is better to replace the direct taxes for indirect ones.

JEL-codes: C68 E62 (search for similar items in EconPapers)
Date: 2004
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