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Evidência de causa e efeito da carga tributária no PIB industrial brasileiro

Author

Listed:
  • Everton Anger Cavalheiro
  • Cheila Pinto Maja
  • Frantzso Pierre

Abstract

El presente artículo investiga la relación de causa y efecto entre la carga tributaria y el PIB industrial brasileño entre 1947 y 2014. Para ello, se realizó un análisis de las rupturas estructurales, así como las pruebas de raíz unitaria, cointegración y causalidad de Granger para validar el análisis. Los resultados sugieren una relación de interdependencia temporal entre las variables, en la que el aumento de la carga tributaria Granger provoca una reducción del PIB industrial en el período entre uno y dos años después del aumento de los impuestos en relación con el PIB. Además, un aumento del 1% en la carga reduce el 2,47% del PIB industrial brasileño. Este resultado denota que la elasticidad del impacto de la variación de carga es alta, reduciendo expresivamente el tamaño de la riqueza generada por la industria nacional.

Suggested Citation

  • Everton Anger Cavalheiro & Cheila Pinto Maja & Frantzso Pierre, 2019. "Evidência de causa e efeito da carga tributária no PIB industrial brasileiro," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 262, december.
    • Handle: RePEc:erv:observ:y:2019:i:262:53
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