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Quarterly tax burden in Brazil 1991-1995 A methodological note

Author

Listed:
  • Fábio Giambiagi

Abstract

This note describes the methodology of the quarterly GDP measured at currentprices and allows to calculate the quarterly federal government revenues (excluding theSocial Security System) / GDP ratio, on a quarterly basis, since 1991. The data show amore agile analysis of the evolution of the fiscal revenues. It is shown that, beginning in1993, an undeniable increase of the fiscal revenues / GDP ratio has occurred. This movementcontinued along 1995, despite the end of the Temporary Tax on Financial Transactions(IPMF). Consequently, between 1992 and 1995, the federal government fiscal revenuesexperienced an increase of almost 3 points of GDP. JEL Classification: H20; H22.

Suggested Citation

  • Fábio Giambiagi, 1996. "Quarterly tax burden in Brazil 1991-1995 A methodological note," Brazilian Journal of Political Economy, Center of Political Economy, vol. 16(3), pages 463-466.
    • Handle: RePEc:ekm:repojs:v:16:y:1996:i:3:p:463-466:id:1216
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    File URL: https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1216/1201
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    More about this item

    Keywords

    Tax revenue; GDP;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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