IDEAS home Printed from https://ideas.repec.org/a/fgv/epgrbe/v62y2008i3a1190.html
   My bibliography  Save this article

Tributos sobre a Folha ou sobre o Faturamento? Efeitos Quantitativos Para o Brasil

Author

Listed:
  • Cavalcanti, Tiago V

Abstract

Este artigo estuda os impactos alocativos e de bem-estar de uma reforma tributária que substitui os impostos sobre a folha de salários por outro que incide sobre a receita. Para isso, desenvolve-se um modelo neoclássico de crescimento econômico com impostos sobre a receita e sobre a folha de salários. As simulações com parâmetros da economia brasileira mostram que tal reforma tributária tem um efeito negativo no bem-estar, no estoque de capital de longo prazo e consequentemente no produto per capita de longo prazo. Contudo, o emprego aumenta.

Suggested Citation

  • Cavalcanti, Tiago V, 2008. "Tributos sobre a Folha ou sobre o Faturamento? Efeitos Quantitativos Para o Brasil," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 62(3), November.
    • Handle: RePEc:fgv:epgrbe:v:62:y:2008:i:3:a:1190
    as

    Download full text from publisher

    File URL: https://periodicos.fgv.br/rbe/article/view/1190
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:fgv:epgrbe:v:68:y:2015:i:4:a:14269 is not listed on IDEAS
    2. Silva, Wilton Bernardino & Paes, Nelson Leitão & Ospina, Raydonal, 2014. "A Substituição da Contribuição Patronal para o Faturamento: Efeitos Macroeconômicos, sobre a Progressividade e Distribuição de Renda no Brasil," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 68(4), October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fgv:epgrbe:v:62:y:2008:i:3:a:1190. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Núcleo de Computação da FGV EPGE (email available below). General contact details of provider: https://edirc.repec.org/data/epgvfbr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.