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Políticas Fiscais E Seus Efeitos De Longo Prazo No Brasil: Aplicação De Um Modelo De Equilíbrio Geral Com Gerações Sobrepostas

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  • Carlos Renato Salami
  • Adelar Fochezatto

Abstract

The real Brazilian tributary system presents a series of problems and despite everybody knows that a changing is necessary, it was not yet done. A lot of efforts is realized trying to evaluate the impacts of different proposals of tributary system alteration but their results are not persuasive enough to generate an suitable reform. The proposal of this work is to contribute for this comprehension. Then, it is utilized a general equilibrium model with overlaid generations to analysis the long-term economic effects of tributary alterations. The obtained results allow to conclude the following: a) if it is necessary to reduce the tributary load, it s better to reduce the indirect taxes participation; and b) if it is necessary to replace taxes to maintain the tributary load unchanged, it is better to replace the direct taxes for indirect ones.

Suggested Citation

  • Carlos Renato Salami & Adelar Fochezatto, 2004. "Políticas Fiscais E Seus Efeitos De Longo Prazo No Brasil: Aplicação De Um Modelo De Equilíbrio Geral Com Gerações Sobrepostas," Anais do XXXII Encontro Nacional de Economia [Proceedings of the 32nd Brazilian Economics Meeting] 035, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    • Handle: RePEc:anp:en2004:035
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    References listed on IDEAS

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    1. Mercenier, J. & Da Conceicao Sampaio de Souza, M., 1991. "Structural Adjustment and Growth in a Highy Indebted Market Economy: Brazil," Cahiers de recherche 9103, Universite de Montreal, Departement de sciences economiques.
    2. Katheline Schubert & Pierre-Yves Letournel, 1991. "Un modèle d'équilibre général appliqué à l'étude de la fiscalité française," Économie et Prévision, Programme National Persée, vol. 98(2), pages 83-99.
    3. Shoven, John B & Whalley, John, 1984. "Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey," Journal of Economic Literature, American Economic Association, vol. 22(3), pages 1007-1051, September.
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    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models

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