A evolução da carga tributária bruta brasileira no período 1995-2007: Tamanho, composição e especificações econométricas agregadas

Arbeitspapier

This article discusses the dynamics of both the size and the composition of the Brazilian aggregate tax burden (BATB) in the 1995-2007 period and presents several (linear and non-linear) econometric specifications for this last variable. Our main conclusion - based both on the analysis of the dynamics of the composition of the BATB and on several of the econometric exercises presented - is that the decade-long increase of the BATB can be divided in two regimes, i.e. i) a first regime in the 1998-2003 (crisis) period in which the increase in the BATB was achieved through higher taxation of state-owned enterprises and the creation of new taxes and/or increases in existing taxes; and ii) a second regime in the 2004-2007 period in which the increase in the BATB seems to be related to an increase in firms` profits and in the degree of formalization of the overall economy (and of the labor market in particular) associated with a new (and still not quite well understood) period of economic growth.

Angaben zum Objekt

• Sprache: Portugiesisch

Verweise und Beziehungen

• Erschienen in: Series: Texto para Discussão ; No. 1350

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Single Equation Models; Single Variables: Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes ; Business Taxes and Subsidies including sales and value-added (VAT)
• Thema: Steuerbelastung ; Brasilien

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): dos Santos, Cláudio Hamilton ; Ribeiro, Márcio Bruno ; Gobetti, Sérgio Wulff
• Ereignis: Veröffentlichung
• (wer): Instituto de Pesquisa Econômica Aplicada (IPEA)
• (wo): Brasília
• (wann): 2008

Weitere Informationen

• Handle: http://hdl.handle.net/10419/91247
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ