Tributação da renda e do consumo no Brasil: uma abordagem macroeconômica

• Autor(a) principal: Araújo Neto, Valter Borges de
• Data de Publicação: 2003
• Outros Autores: Sousa, Maria da Conceição Sampaio de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Estudos Econômicos (São Paulo)
• Texto Completo: https://www.revistas.usp.br/ee/article/view/161640
• topic: macroeconomic tax rates; consumption taxation; factor income taxation; alíquotas tributárias macroeconômicas; tributação do consumo; tributação de renda fatorial

This paper computes effective tax rates on factor incomes and consumption for Brazil usingnational accounts and revenue statistics. The estimates obtained are consistent with thetax distortions faced by a representative agent in a general equilibrium framework. Ourresults show that the taxation of incomes and consumption are very high in Brazil evenwhen compared with the taxation patterns in similar countries. Concerning capital taxation,the low rates found confirm the results obtained by other researchers: countries that taxedconsumption and labor income more tend to tax capital income less. Finally, themacroeconomic impact oftaxation illustrates the potential relevance of the effective taxrates computed.