An Econometric Analysis of the Brazilian Tax Structure PDF Download

Author: Gian S. Sahota
Publisher:
ISBN:
Category :
Languages : en
Pages : 200

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Author: José Afonso
Publisher:
ISBN:
Category :
Languages : en
Pages : 119

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This study performs an up-to-date diagnostic of the Brazilian tax system in order to provide a basis for reform discussions among technical analysts, authorities and congressmen. It is based on the analysis and categorization of information on taxation in Brazil. Its focus is on the current characterization of the tax system, rather than its evolution, within the limits of available statistics. Tax revenues, addressed in the first part of the study, are its principal focus. We sought to describe the current tax structure in a detailed manner, identifying every tax and contribution and grouping each tax by the level of government collecting it or using the funds after transfer. For the principal taxes (federal taxes and state VAT), we also classify them by type of collection and by sector of economic activity. In the second part, the study addresses the topics most discussed or cited in the tax debate, such as questions of competitiveness, equity, and division of resources among the different spheres of government. The objective of this study is to consolidate the literature on these subjects, with emphasis on a statistical survey of the available sources.

Author: Carlos Nayro de Azevedo Coelho
Publisher:
ISBN:
Category :
Languages : en
Pages : 232

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Author: Gian S. Sahota
Publisher: New York : Praeger
ISBN:
Category : Political Science
Languages : en
Pages : 346

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The theory of objectives and instruments; An overview of brazilian public finance; The mechanism of the brazilian economy: an econometric model; Substantive results; The responsiveness and tax yields; Impact multipliers and built-in flexibilities.

Author: Maria Delgado Coelho
Publisher: International Monetary Fund
ISBN: 1513596624
Category : Business & Economics
Languages : en
Pages : 46

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The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

Author: Adolfo Sachsida
Publisher:
ISBN:
Category :
Languages : en
Pages :

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This paper uses Brazilian quarterly data, from the period January/2002 to June/2015, to estimate the impact of taxes over gross domestic product (GDP) per capita. The econometric results show a negative and statistically significant impact of the overall tax burden over per capita GDP. In average, an increase of 1 percent in the overall tax burden decreases GDP per capita by 0.3 percent. This result is very similar in magnitude with those presented by Heady et al. (2011). Furthermore, additional econometric results pointed out that a revenue neutral fiscal policy which changes the tax structure toward consumption taxes and personal income taxes would improve economic growth. Besides that, we strongly recommend against both taxes over the capital stock (mainly the recurrent ones) and the corporate income taxes.

Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Research report, economic analysis of the relationship between fiscal policy and regional disparity in economic development, based on a case study of tax incentives in North-Eastern Brazil from 1962 to 1977 - presents an economic model explaining the macroeconomics impact of the incentive system; indicates that increased capital investment led to industrial growth and modernization of regional level economic structures, but did not eliminate overall disparity. Bibliography, diagram, statistical tables.

Author: Richard P. Harber
Publisher:
ISBN:
Category : Investments
Languages : en
Pages : 46

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Author: Marcus Castro
Publisher:
ISBN:
Category :
Languages : en
Pages : 32

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In Brazilian tax law there are perceptible tensions between what can be considered “legal” and what must be treated as “economic”. Some older views remain against the incorporation of economic considerations into legal discourse. More recently legal scholars have suggested that legal analysis must adhere to economic analysis based on presuppositions taken from neo-classical economic thought. For lawyers confronted with tax policy issues in Brazil and with the need of society to find a path that will lead to prosperity, economic justice and social peace, what should the most valuable criteria for analysis and decision be? Economic or legal? The paper focuses on some issues in Brazilian tax law to explore possible answers to this question and, by advancing beyond the legacies of the old legal formalism and beyond the strictures of neo-classical presuppositions, it suggests ways to seek a new middle ground between the two (legal and economic) perspectives.

Author: José Alfredo Américo Leite
Publisher:
ISBN:
Category : Monetary policy
Languages : en
Pages : 392

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