A comparison of fiscal illusion for brazilain states generated by tax structure complexity
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Brasileira de Planejamento e Desenvolvimento |
Texto Completo: | https://periodicos.utfpr.edu.br/rbpd/article/view/15349 |
Resumo: | Construction of an index that presents the distortions in the fiscal reality in Brazil caused by the complexity of the tax structure (fiscal illusion) per federation units. Method based on data from 2004 to 2020 from 27 states, through aggregate data from 5,568 municipalities, a ranking of fiscal illusion was elaborated through the Multiple Indicator and Multiple Cause Model (MIMIC). The results indicated: i) the schooling level presented the highest coefficient among the causes, being the most representative in the index, with a strong correlation between the index and the level of wealth and poverty of a society; ii) fiscal simplicity, composed of the Herfindahl-Hirschman index weighted by the tax visibility index, proved to be significant and with an expected effect on the fiscal illusion index. Therefore, extensive evidence of fiscal illusion was identified among the federation units. This study contributes to the discussion of the dynamics of Brazilian government spending based on three approaches: fiscal illusion, mill hypothesis and causal link with deficits. We corroborated the theory of fiscal illusion in Brazil, since we found evidence that the government creates distortions on the taxpayers' fiscal reality, making it difficult to perceive the price of public services (Mill's hypothesis). |
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A comparison of fiscal illusion for brazilain states generated by tax structure complexity6.03.00.00-0Flypaper Effect; Tax Structure; Index; States; Brazilian CitiesConstruction of an index that presents the distortions in the fiscal reality in Brazil caused by the complexity of the tax structure (fiscal illusion) per federation units. Method based on data from 2004 to 2020 from 27 states, through aggregate data from 5,568 municipalities, a ranking of fiscal illusion was elaborated through the Multiple Indicator and Multiple Cause Model (MIMIC). The results indicated: i) the schooling level presented the highest coefficient among the causes, being the most representative in the index, with a strong correlation between the index and the level of wealth and poverty of a society; ii) fiscal simplicity, composed of the Herfindahl-Hirschman index weighted by the tax visibility index, proved to be significant and with an expected effect on the fiscal illusion index. Therefore, extensive evidence of fiscal illusion was identified among the federation units. This study contributes to the discussion of the dynamics of Brazilian government spending based on three approaches: fiscal illusion, mill hypothesis and causal link with deficits. We corroborated the theory of fiscal illusion in Brazil, since we found evidence that the government creates distortions on the taxpayers' fiscal reality, making it difficult to perceive the price of public services (Mill's hypothesis).Universidade Tecnológica Federal do Paraná (UTFPR)Serrano, Andre Luiz MarquesFerreira, Lucas Oliveira Gomes2023-10-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.utfpr.edu.br/rbpd/article/view/1534910.3895/rbpd.v12n3.15349Revista Brasileira de Planejamento e Desenvolvimento; v. 12, n. 3 (2023); 829-8582317-236310.3895/rbpd.v12n3reponame:Revista Brasileira de Planejamento e Desenvolvimentoinstname:Universidade Tecnológica Federal do Paraná (UTFPR)instacron:UTFPRenghttps://periodicos.utfpr.edu.br/rbpd/article/view/15349/9841Direitos autorais 2023 Revista Brasileira de Planejamento e Desenvolvimentohttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccess2024-05-01T13:30:01Zoai:periodicos.utfpr:article/15349Revistahttps://periodicos.utfpr.edu.br/rbpdPUBhttp://periodicos.utfpr.edu.br/rbpd/oai||rbpd-ct@utfpr.edu.br2317-23632317-2363opendoar:2024-05-01T13:30:01Revista Brasileira de Planejamento e Desenvolvimento - Universidade Tecnológica Federal do Paraná (UTFPR)false |
dc.title.none.fl_str_mv |
A comparison of fiscal illusion for brazilain states generated by tax structure complexity |
title |
A comparison of fiscal illusion for brazilain states generated by tax structure complexity |
spellingShingle |
A comparison of fiscal illusion for brazilain states generated by tax structure complexity Serrano, Andre Luiz Marques 6.03.00.00-0 Flypaper Effect; Tax Structure; Index; States; Brazilian Cities |
title_short |
A comparison of fiscal illusion for brazilain states generated by tax structure complexity |
title_full |
A comparison of fiscal illusion for brazilain states generated by tax structure complexity |
title_fullStr |
A comparison of fiscal illusion for brazilain states generated by tax structure complexity |
title_full_unstemmed |
A comparison of fiscal illusion for brazilain states generated by tax structure complexity |
title_sort |
A comparison of fiscal illusion for brazilain states generated by tax structure complexity |
author |
Serrano, Andre Luiz Marques |
author_facet |
Serrano, Andre Luiz Marques Ferreira, Lucas Oliveira Gomes |
author_role |
author |
author2 |
Ferreira, Lucas Oliveira Gomes |
author2_role |
author |
dc.contributor.none.fl_str_mv |
|
dc.contributor.author.fl_str_mv |
Serrano, Andre Luiz Marques Ferreira, Lucas Oliveira Gomes |
dc.subject.por.fl_str_mv |
6.03.00.00-0 Flypaper Effect; Tax Structure; Index; States; Brazilian Cities |
topic |
6.03.00.00-0 Flypaper Effect; Tax Structure; Index; States; Brazilian Cities |
description |
Construction of an index that presents the distortions in the fiscal reality in Brazil caused by the complexity of the tax structure (fiscal illusion) per federation units. Method based on data from 2004 to 2020 from 27 states, through aggregate data from 5,568 municipalities, a ranking of fiscal illusion was elaborated through the Multiple Indicator and Multiple Cause Model (MIMIC). The results indicated: i) the schooling level presented the highest coefficient among the causes, being the most representative in the index, with a strong correlation between the index and the level of wealth and poverty of a society; ii) fiscal simplicity, composed of the Herfindahl-Hirschman index weighted by the tax visibility index, proved to be significant and with an expected effect on the fiscal illusion index. Therefore, extensive evidence of fiscal illusion was identified among the federation units. This study contributes to the discussion of the dynamics of Brazilian government spending based on three approaches: fiscal illusion, mill hypothesis and causal link with deficits. We corroborated the theory of fiscal illusion in Brazil, since we found evidence that the government creates distortions on the taxpayers' fiscal reality, making it difficult to perceive the price of public services (Mill's hypothesis). |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-10-04 |
dc.type.none.fl_str_mv |
|
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.utfpr.edu.br/rbpd/article/view/15349 10.3895/rbpd.v12n3.15349 |
url |
https://periodicos.utfpr.edu.br/rbpd/article/view/15349 |
identifier_str_mv |
10.3895/rbpd.v12n3.15349 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://periodicos.utfpr.edu.br/rbpd/article/view/15349/9841 |
dc.rights.driver.fl_str_mv |
Direitos autorais 2023 Revista Brasileira de Planejamento e Desenvolvimento http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Direitos autorais 2023 Revista Brasileira de Planejamento e Desenvolvimento http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Tecnológica Federal do Paraná (UTFPR) |
publisher.none.fl_str_mv |
Universidade Tecnológica Federal do Paraná (UTFPR) |
dc.source.none.fl_str_mv |
Revista Brasileira de Planejamento e Desenvolvimento; v. 12, n. 3 (2023); 829-858 2317-2363 10.3895/rbpd.v12n3 reponame:Revista Brasileira de Planejamento e Desenvolvimento instname:Universidade Tecnológica Federal do Paraná (UTFPR) instacron:UTFPR |
instname_str |
Universidade Tecnológica Federal do Paraná (UTFPR) |
instacron_str |
UTFPR |
institution |
UTFPR |
reponame_str |
Revista Brasileira de Planejamento e Desenvolvimento |
collection |
Revista Brasileira de Planejamento e Desenvolvimento |
repository.name.fl_str_mv |
Revista Brasileira de Planejamento e Desenvolvimento - Universidade Tecnológica Federal do Paraná (UTFPR) |
repository.mail.fl_str_mv |
||rbpd-ct@utfpr.edu.br |
_version_ |
1800223842277261312 |