Reforma da tributação indireta e políticas de compensação aos mais pobres no Brasil: impactos macroeconômicos e distributivos

• Autor(a) principal: Olga Hianni Portugal Vieira
• Data de Publicação: 2022
• Outros Autores: Débora Freire Cardoso, Edson Paulo Domingues
• Tipo de documento: Artigo de conferência
• Idioma: por
• Título da fonte: Repositório Institucional da UFMG
• Texto Completo: http://hdl.handle.net/1843/59874; https://orcid.org/0000-0001-8951-9447; https://orcid.org/0000-0001-5504-8552; https://orcid.org/0000-0002-7640-6010
• topic: Tributação; Consumo; IVA; Desigualdade; Tributação; Economia; Imposto sobre o valor adicionado; Desigualdade social

The aim of the study is to project the impacts of a reform in consumption taxation in Brazil from the implementation of a value added tax (VAT) to replace the current indirect taxation structure, adding mechanisms to return taxes on consumption to the poorer. For this, a computable general equilibrium model specially calibrated to study tax changes and impacts on households is used. The results show that a broad reform in consumption taxation based on a VAT, replacing the current structure, would bring efficiency gains (GDP gains) and equity (reduction in inequality). The incorporation of a mechanism for returning taxes to the poorest in this reform would increase its distributive potential, with a positive impact on the consumption and well-being of the poorest in relation to the richest, at a small cost in terms of the GDP gain that the reform would potentially exert.