Arbeitspapier

Impactos de reduções compensadas na tributação da renda do setor produtivo: Uma avaliação com um modelo de gerações superpostas

This paper aims to contribute to the debate on the best way to reduce the tax burden on the production sector in Brazil, by simulating an overlapping generations model calibrated to the country's economy. Our focus is on the comparison of the macroeconomic and welfare impacts brought about by policies that reduce the tax burden on labour and policies based on the reduction of the tax burden on capital. According to our results, reducing the tax burden on capital may lead to substantial gains in terms of capital accumulation and GDP relative to reducing the burden on labour. Both types of policies must generate welfare losses to elderly generations alive when the reform takes place and welfare gains to future generations, but the effects on intermediate generations may differ substantially under each policy.

Sprache
Portugiesisch

Erschienen in
Series: Texto para Discussão ; No. 1594

Klassifikation
Wirtschaft
Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General
Taxation, Subsidies, and Revenue: General
Thema
Steuerbelastung
Industrie
Overlapping Generations
Simulation
Brasilien

Ereignis
Geistige Schöpfung
(wer)
Cavalcanti, Marco Antônio Freitas de Hollande
da Silva, Napoleão Luiz Costa
Ereignis
Veröffentlichung
(wer)
Instituto de Pesquisa Econômica Aplicada (IPEA)
(wo)
Brasília
(wann)
2011

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Cavalcanti, Marco Antônio Freitas de Hollande
  • da Silva, Napoleão Luiz Costa
  • Instituto de Pesquisa Econômica Aplicada (IPEA)

Entstanden

  • 2011

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