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Crescimento, emprego e produção setorial: efeitos da desoneração de tributos sobre a folha de salários no Brasil

Author

Listed:
  • Edson Paulo Domingues

    (Cedeplar-UFMG)

  • Débora Freire Cardoso

    (Cedeplar-UFMG)

  • Kênia de Souza

    (Cedeplar-UFMG)

  • Gláucia Possas da Motta

    (Cedeplar-UFMG)

  • Terciane Sabadini Carvalho

    (Cedeplar-UFMG)

  • Flaviane Souza Santiago

    (Cedeplar-UFMG)

  • Aline Souza Magalhães

    (Cedeplar-UFMG)

  • Admir Antonio Betarelli Junior

    (Cedeplar-UFMG)

Abstract

The high tax wedge on labor income and the cost for the economic sectors, especially industry, is a significant problem in the Brazilian economy. We use a computable general equilibrium model to project the effects of the exemption of the payroll tax on the economy, with different assumptions about the adjustment of government budget. The results of the exemption on the economy tend to be positive, even when the government adjusts its spending due to falling revenues. By sector, the exemption causes a positive impact on industrial sectors, particularly for capital and intermediate goods’ industries.

Suggested Citation

  • Edson Paulo Domingues & Débora Freire Cardoso & Kênia de Souza & Gláucia Possas da Motta & Terciane Sabadini Carvalho & Flaviane Souza Santiago & Aline Souza Magalhães & Admir Antonio Betarelli Junior, 2012. "Crescimento, emprego e produção setorial: efeitos da desoneração de tributos sobre a folha de salários no Brasil," Textos para Discussão Cedeplar-UFMG td456, Cedeplar, Universidade Federal de Minas Gerais.
    • Handle: RePEc:cdp:texdis:td456
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    File URL: https://www.cedeplar.ufmg.br/pesquisas/td/TD%20456.pdf
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    Cited by:

    1. Edson Paulo Domingues & Kênia Barreiro de Souza, 2012. "The Welfare Impacts of Changes in the Brazilian Domestic Work Market," Working Papers 96, International Policy Centre for Inclusive Growth.

    More about this item

    Keywords

    Taxation; Employment; General Equilibrium;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • L6 - Industrial Organization - - Industry Studies: Manufacturing
    • L7 - Industrial Organization - - Industry Studies: Primary Products and Construction
    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models

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