From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.

Detalhes bibliográficos
Autor(a) principal: Cury, Samir
Data de Publicação: 2010
Outros Autores: Mori Coelho, Allexandro
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Brasileira de Economia (Online)
Texto Completo: https://periodicos.fgv.br/rbe/article/view/991
Resumo: This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to levy imports. The evaluation made with a computable general equilibrium model adapted to new fiscal system characteristics indicates that the effects of this reform would have deteriorated macroeconomic, labor market and welfare indicators.
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spelling From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.From revenue to value added taxes: Welfare and fiscal efficiency effects in BrazilTaxation reformFiscal policyPIS/PASEP and COFINSComputable general equilibriumWelfare.Taxation reformFiscal policyPIS/PASEP and COFINSComputable general equilibriumWelfare.This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to levy imports. The evaluation made with a computable general equilibrium model adapted to new fiscal system characteristics indicates that the effects of this reform would have deteriorated macroeconomic, labor market and welfare indicators.Este artigo apresenta uma avaliação dos impactos econômicos da reforma tributária do PIS/PASEP e da COFINS, que passaram ser arrecadados por dois regimes (cumulativo e não-cumulativo) associados aos fluxos domésticos e a onerar as importações. A avaliação feita com um modelo de equilíbrio geral computável adaptado para as novas características do sistema tributário indica que esta reforma teria deteriorado indicadores macroeconômicos, do mercado de trabalho e de bem-estar.EGV EPGE2010-12-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArticlesArtigosapplication/pdfapplication/pdfhttps://periodicos.fgv.br/rbe/article/view/991Revista Brasileira de Economia; Vol. 64 No. 4 (2010); 373-392Revista Brasileira de Economia; v. 64 n. 4 (2010); 373-3921806-91340034-7140reponame:Revista Brasileira de Economia (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/rbe/article/view/991/1967https://periodicos.fgv.br/rbe/article/view/991/2001Cury, SamirMori Coelho, Allexandroinfo:eu-repo/semantics/openAccess2010-12-07T19:16:50Zoai:ojs.periodicos.fgv.br:article/991Revistahttps://periodicos.fgv.br/rbe/https://periodicos.fgv.br/rbe/oai||rbe@fgv.br1806-91340034-7140opendoar:2024-03-06T13:02:58.451954Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)true
dc.title.none.fl_str_mv From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
From revenue to value added taxes: Welfare and fiscal efficiency effects in Brazil
title From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
spellingShingle From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
Cury, Samir
Taxation reform
Fiscal policy
PIS/PASEP and COFINS
Computable general equilibrium
Welfare.
Taxation reform
Fiscal policy
PIS/PASEP and COFINS
Computable general equilibrium
Welfare.
title_short From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
title_full From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
title_fullStr From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
title_full_unstemmed From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
title_sort From Revenue to Value Added Taxes: Welfare and Fiscal Efficiency Effects in Brazil.
author Cury, Samir
author_facet Cury, Samir
Mori Coelho, Allexandro
author_role author
author2 Mori Coelho, Allexandro
author2_role author
dc.contributor.author.fl_str_mv Cury, Samir
Mori Coelho, Allexandro
dc.subject.por.fl_str_mv Taxation reform
Fiscal policy
PIS/PASEP and COFINS
Computable general equilibrium
Welfare.
Taxation reform
Fiscal policy
PIS/PASEP and COFINS
Computable general equilibrium
Welfare.
topic Taxation reform
Fiscal policy
PIS/PASEP and COFINS
Computable general equilibrium
Welfare.
Taxation reform
Fiscal policy
PIS/PASEP and COFINS
Computable general equilibrium
Welfare.
description This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to levy imports. The evaluation made with a computable general equilibrium model adapted to new fiscal system characteristics indicates that the effects of this reform would have deteriorated macroeconomic, labor market and welfare indicators.
publishDate 2010
dc.date.none.fl_str_mv 2010-12-07
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Articles
Artigos
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rbe/article/view/991
url https://periodicos.fgv.br/rbe/article/view/991
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rbe/article/view/991/1967
https://periodicos.fgv.br/rbe/article/view/991/2001
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv EGV EPGE
publisher.none.fl_str_mv EGV EPGE
dc.source.none.fl_str_mv Revista Brasileira de Economia; Vol. 64 No. 4 (2010); 373-392
Revista Brasileira de Economia; v. 64 n. 4 (2010); 373-392
1806-9134
0034-7140
reponame:Revista Brasileira de Economia (Online)
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista Brasileira de Economia (Online)
collection Revista Brasileira de Economia (Online)
repository.name.fl_str_mv Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rbe@fgv.br
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