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Características Distributivas E Impactode Reformas Tributárias Sobre O Bem-Estar Das Famílias No Brasil

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  • DIOGO BAERLOCHER CARVALHO
  • ROZANE BEZERRA DE SIQUEIRA
  • JOSÉ RICARDO BEZERRA NOGUEIRA

Abstract

Este trabalho calcula as características distributivas dos bens e serviços consumidos pelas famílias no Brasil, usando a POF 2008-2009, e utiliza essa informação para elaborar propostas alternativas de reforma tributária indireta. O impacto das reformas sobre o bem-estar é avaliado usando o conceito de "variação equivalente" e o sistema de demanda quase ideal na forma quadrática (QUAIDS). Os resultados mostram que os três itens de consumo familiar com características distributivas mais elevadas são combustível doméstico, fumo e cesta básica de alimentos, e os três itens com características distributivas mais baixas são combustível automotivo, bebidas alcoólicas e transporte privado. As reformas baseadas nas características distributivas são progressivas, sendo que a mais progressiva resulta em um aumento de bem-estar das famílias mais pobres equivalente a um aumento de 9% no seu consumo, e em uma perda de bem-estar para as famílias mais ricas equivalente a uma redução de 5% no seu consumo.
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Suggested Citation

  • Diogo Baerlocher Carvalho & Rozane Bezerra De Siqueira & José Ricardo Bezerra Nogueira, 2014. "Características Distributivas E Impactode Reformas Tributárias Sobre O Bem-Estar Das Famílias No Brasil," Anais do XL Encontro Nacional de Economia [Proceedings of the 40th Brazilian Economics Meeting] 066, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    • Handle: RePEc:anp:en2012:066
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