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Propostas de reforma tributária dos impostos sobre o consumo no Brasil com medidas de compensação para famílias de baixa renda

Author

Listed:
  • Edson Paulo Domingues

    (Cedeplar/UFMG)

  • Débora Freire Cardoso

    (Cedeplar/UFMG)

  • Olga Hianni

    (Cedeplar/UFMG)

  • Thiago Simonato

    (Cedeplar/UFMG)

Abstract

This paper studies the implications of a reform in the taxation of consumption in Brazil with the inclusion of mechanisms of income compensation to the poorest. From a computable general equilibrium model specially built to deal with the theme, two proposals for personalized returns are simulated in the context of consumer tax reform. The results show that the replacement of the current tax structure by a VAT would bring efficiency and equity gains, the latter gain being potentiated when the return mechanisms to the poorest families are added.

Suggested Citation

  • Edson Paulo Domingues & Débora Freire Cardoso & Olga Hianni & Thiago Simonato, 2023. "Propostas de reforma tributária dos impostos sobre o consumo no Brasil com medidas de compensação para famílias de baixa renda," Textos para Discussão Cedeplar-UFMG 653, Cedeplar, Universidade Federal de Minas Gerais.
    • Handle: RePEc:cdp:texdis:td653
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    File URL: https://www.cedeplar.ufmg.br/pesquisas/td/TD%20653.pdf
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    More about this item

    Keywords

    taxation; consumption; VAT; inequality; tax refunds.;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • C60 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - General

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