IDEAS home Printed from https://ideas.repec.org/p/cdp/texdis/td652.html
   My bibliography  Save this paper

Tributação sobre consumo no Brasil: aspectos de ineficiência e desigualdade para reforma tributária

Author

Listed:
  • João Pedro Revoredo Pereira da Costa

    (Cedeplar/UFMG)

  • Edson Paulo Domingues

    (Cedeplar/UFMG)

  • Débora Freire Cardoso

    (Cedeplar/UFMG)

Abstract

Taxes are an inherent part of any market economy, essential in financing the operation of the public sector and in the very ordering of a modern economy. Given the complexity of the Brazilian tax system, it is important to find measures for the most relevant indirect taxes, analyzing their effects with respect to economic efficiency and, in addition, on the distribution of income. This work analyzes the effects on these two dimensions of ICMS, ISS, IPI and PIS/COFINS. For this, a recursive model of Computable General Equilibrium (CGE) was used. The tax that has the greatest burden on growth (efficiency) is the IPI, followed by PIS/COFINS, ICMS and ISS. From the point of view of equity, the results suggest that all taxes analyzed have a regressive character and ICMS is the largest generator of inequality among the four taxes. It is concluded from the results that IPI and PIS/COFINS should be a priority in the tax reform regarding efficiency and economic growth, while ICMS and PIS/COFINS would be the focus of a reform aimed at reducing inequality and improving income distribution.

Suggested Citation

  • João Pedro Revoredo Pereira da Costa & Edson Paulo Domingues & Débora Freire Cardoso, 2023. "Tributação sobre consumo no Brasil: aspectos de ineficiência e desigualdade para reforma tributária," Textos para Discussão Cedeplar-UFMG 652, Cedeplar, Universidade Federal de Minas Gerais.
    • Handle: RePEc:cdp:texdis:td652
    as

    Download full text from publisher

    File URL: https://www.cedeplar.ufmg.br/pesquisas/td/TD%20652.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Jason Nassios & John Madden & James Giesecke & Janine Dixon & Nhi Tran & Peter Dixon & Maureen Rimmer & Philip Adams & John Freebairn, 2019. "The economic impact and efficiency of state and federal taxes in Australia," Centre of Policy Studies/IMPACT Centre Working Papers g-289, Victoria University, Centre of Policy Studies/IMPACT Centre.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Roos Elizabeth & Adams Philip, 2019. "Fiscal Reform – Aid or Hindrance: A Computable General Equilibrium (CGE) Analysis for Saudi Arabia," Working Papers 1317, Economic Research Forum, revised 21 Aug 2019.
    2. Liu, Xianglong Locky & Nassios, Jason & Giesecke, James, 2024. "To tax or to spend? Modelling tax policy responses to oil price shocks," Energy Policy, Elsevier, vol. 185(C).
    3. Michael Warlters, 2023. "Stamp Duty Reform and Home Ownership," The Economic Record, The Economic Society of Australia, vol. 99(327), pages 492-511, December.
    4. John Freebairn, 2020. "Reform State Taxes to Increase Productivity," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 53(4), pages 577-585, December.

    More about this item

    Keywords

    general equilibrium; taxation; efficiency; inequality;
    All these keywords.

    JEL classification:

    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cdp:texdis:td652. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gustavo Britto (email available below). General contact details of provider: https://edirc.repec.org/data/pufmgbr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.