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Avaliando os Impactos de Políticas Tributárias Sobre a Economia Brasileira com Base em um Modelo de Equilíbrio Geral de Gerações Sobrepostas

Author

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  • Fochezatto, Adelar
  • Salami, Carlos Renato

Abstract

O objetivo deste trabalho é analisar os efeitos econômicos de longo prazo de diferentes opções tributárias utilizando um modelo de equilíbrio geral intertemporal com gerações sobrepostas. Considerando o aumento do produto e do emprego como critério para identificar as melhores políticas, os resultados permitem afirmar que: se o objetivo é reduzir a carga tributária, a política recomendada é diminuir os impostos diretos; e se o objetivo é substituir diferentes tipos de impostos, mantendo inalterada a carga tributária, a recomendação é reduzir os impostos diretos e aumentar os indiretos.

Suggested Citation

  • Fochezatto, Adelar & Salami, Carlos Renato, 2009. "Avaliando os Impactos de Políticas Tributárias Sobre a Economia Brasileira com Base em um Modelo de Equilíbrio Geral de Gerações Sobrepostas," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 63(3), August.
    • Handle: RePEc:fgv:epgrbe:v:63:y:2009:i:3:a:1472
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    Cited by:

    1. de Souza Ferreira Filho, Joaquim Bento & Bacha, Carlos José Caetano & Regazzini, Leonardo Coviello, 2021. "Tax exemption in Brazil in 2009: why vehicles and not agriculture? An interregional general equilibrium analysis," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
    2. Costa Junior, Celso José & Sampaio, Armando Vaz, 2014. "Tax Reduction Policies of the Productive Sector and Its Impacts on Brazilian Economy," Dynare Working Papers 36, CEPREMAP.

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