Essays in macroeconomics and public finance

• Autor(a) principal: Pereira, Thiago Neves
• Data de Publicação: 2011
• Tipo de documento: Tese
• Idioma: eng
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: https://hdl.handle.net/10438/8819
• topic: Economia; Finanças públicas; Impostos; Reforma tributária; Macroeconomia

This thesis is dedicated to study of tax schedule. I investigate how a tax schedule could affect the individuals’ choice and consequently the resources of the country. I show how a tax schedule induce the individuals’ choice, defining hence the allocations of labor, output and consumption of society. In the first and the second chapters I examine the taxation of individuals, while in the third and the fourth chapter I analyze the incidence of levies on different agents of economy. In the chapter one, I examine the optimal tax schedule, following Mirrlees (1971) e Saez (2001). I show how would be the optimal tax schedule in Brazil, charactering by a deeper income inequality among the individuals. Moreover, I investigate a affine tax schedule, that is considered an alternative tax schedule between the current and optimal tax schedule. In the second chapter I analyze the tax schedule known as equal sacrifice. I show how the tax schedule derived by Young (1987), that was renewed by Berliant and Gouveia (1993), behavior itself in the efficiency test derived byWerning (2007). In the third and the fourth chapter I examine how tax reform proposals would affect the Brazilian’s economy. In the third chapter I investigate how a tax reform affects different social classes. In chapter four, I study the better directions to a tax reform in Brazil, showing which rearrange of levies is the less inefficient to the country. In the end, I investigate the effects of two tax reform proposals in the Brazilian economy. I define the gains of output and welfare in each proposal. I call the special attention to gains/loses of short run, because they could make no possible to approve a tax reform, even though the reform could good effects in the long run.