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

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  • 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
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    Cited by:

    1. 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.
    2. repec:fgv:epgrbe:v:68:y:2015:i:4:a:14269 is not listed on IDEAS

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