The real Brazilian tributary system presents a series of problems and despite everybody knows that a changing is necessary, it was not yet done. A lot of efforts is realized trying to evaluate the impacts of different proposals of tributary system alteration but their results are not persuasive enough to generate an suitable reform. The proposal of this work is to contribute for this comprehension. Then, it is utilized a general equilibrium model with overlaid generations to analysis the long-term economic effects of tributary alterations. The obtained results allow to conclude the following: a) if it is necessary to reduce the tributary load, it s better to reduce the indirect taxes participation; and b) if it is necessary to replace taxes to maintain the tributary load unchanged, it is better to replace the direct taxes for indirect ones.
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Length: Date of creation: 2004 Date of revision: Handle: RePEc:anp:en2004:035
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Find related papers by JEL classification: E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy C68 - Mathematical and Quantitative Methods - - Mathematical Methods and Programming - - - Computable General Equilibrium Models
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