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Os Efeitos da CPMF sobre a Intermediação Financeira

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Author Info
Sérgio Mikio Koyama
Márcio I. Nakane

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Abstract

The purpose of this article is to empirically evaluate the impact of the Provisional Contribution on Financial Turnover (CPMF) in the financial intermediation. More specifically, it analyzes the consequences of the introduction of the CPMF on: a) the number of checks issued; b) the CPMF base; c) the volume of M1; d) the allocation of resources between time deposits and investment funds and e) the bank interest spread. The main conclusions are: i) the CPMF erodes its own tax base; ii) the CPMF reduced the number of checks used in the economy; iii) the effect of the CPMF on the M1 is positive, although not very significant; iv) considering portfolio allocation, the CPMF fostered a transference of time deposits to investment funds; v) the CPMF increases the gross banking spread and reduces the net spread, thus leading to lower returns to all the agents involved in the financial intermediation process namely, the loan undertakers, savers and the financial intermediaries.

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Publisher Info
Paper provided by Central Bank of Brazil, Research Department in its series Working Papers Series with number 23.

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Date of creation: Jul 2001
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Handle: RePEc:bcb:wpaper:23

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Web page: http://www.bcb.gov.br/?english

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  1. Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany. [Downloadable!]
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