Tributação sobre consumo no Brasil: aspectos de ineficiência e desigualdade para reforma tributária

João Pedro da Costa, Edson Domingues and Débora Cardoso
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João Pedro da Costa: Cedeplar/UFMG
Débora Cardoso: Cedeplar/UFMG

No 652, Textos para Discussão Cedeplar-UFMG from Cedeplar, Universidade Federal de Minas Gerais

Abstract: Taxes are an inherent part of any market economy, essential in financing the operation of the public sector and in the very ordering of a modern economy. Given the complexity of the Brazilian tax system, it is important to find measures for the most relevant indirect taxes, analyzing their effects with respect to economic efficiency and, in addition, on the distribution of income. This work analyzes the effects on these two dimensions of ICMS, ISS, IPI and PIS/COFINS. For this, a recursive model of Computable General Equilibrium (CGE) was used. The tax that has the greatest burden on growth (efficiency) is the IPI, followed by PIS/COFINS, ICMS and ISS. From the point of view of equity, the results suggest that all taxes analyzed have a regressive character and ICMS is the largest generator of inequality among the four taxes. It is concluded from the results that IPI and PIS/COFINS should be a priority in the tax reform regarding efficiency and economic growth, while ICMS and PIS/COFINS would be the focus of a reform aimed at reducing inequality and improving income distribution.

Keywords: general equilibrium; taxation; efficiency; inequality (search for similar items in EconPapers)
JEL-codes: C68 D63 H25 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2023-05
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