Propostas de reforma tributária dos impostos sobre o consumo no Brasil com medidas de compensação para famílias de baixa renda

Edson Domingues, Débora Cardoso, Olga Hianni and Thiago Simonato
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Débora Cardoso: Cedeplar/UFMG
Olga Hianni: Cedeplar/UFMG
Thiago Simonato: Cedeplar/UFMG

No 653, Textos para Discussão Cedeplar-UFMG from Cedeplar, Universidade Federal de Minas Gerais

Abstract: This paper studies the implications of a reform in the taxation of consumption in Brazil with the inclusion of mechanisms of income compensation to the poorest. From a computable general equilibrium model specially built to deal with the theme, two proposals for personalized returns are simulated in the context of consumer tax reform. The results show that the replacement of the current tax structure by a VAT would bring efficiency and equity gains, the latter gain being potentiated when the return mechanisms to the poorest families are added.

Keywords: taxation; consumption; VAT; inequality; tax refunds. (search for similar items in EconPapers)
JEL-codes: C60 H23 H70 (search for similar items in EconPapers)
Pages: 34 pages
Date: 2023-05
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