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Impactos das Distorções Tributárias sobre a Determinação da Oferta de Trabalho

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Author Info

  • João Antunes Ramos

    (IPE/USP)

  • Mauro Rodrigues

    (IPE/USP)

Abstract

Usando um modelo de crescimento neoclássico, Prescott (2004) e Ohanian et alii (2008) explicam com sucesso as diferenças de horas trabalhadas entre países da OCDE. Aplicamos este mesmo modelo para o caso brasileiro entre 1988 e 1998. Nossa principal conclusão é que esta metodologia falha em explicar a experiência brasileira. O modelo prevê, como consequência do aumento de impostos verificado no período, uma queda substancial no número de horas trabalhadas. Entretanto, os dados mostram apenas uma leve queda. Utilizamos, ainda, especificações alternativas para a preferência do agente representativo, as quais tornam a oferta de trabalho menos sensível a impostos. Entretanto, o ajuste aos dados é satisfatório apenas para parâmetros bastante distantes daqueles utilizados pela literatura internacional. Sugerimos que a presença significativa de um setor informal pode explicar a especificidade brasileira.

(This abstract was borrowed from another version of this item.)

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Bibliographic Info

Paper provided by ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics] in its series Anais do XXXVI Encontro Nacional de Economia [Proceedings of the 36th Brazilian Economics Meeting] with number 200807180014090.

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Date of creation: 2008
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Handle: RePEc:anp:en2008:200807180014090

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