Uma Metodologia Simplificada de Estimação da Carga Tributária Brasileira Trimestral
AbstractThis article presents a simplified methodology for estimating quarterly figures for the Brazilian aggregate gross tax rate, details the practical problems one has to tackle when trying to implement it (as of December, 2006) and, finally, presents (and briefly discusses) the estimates one obtains for the period beginning in the third quarter of 1994 and finishing in the third quarter of 2006. Revised estimates based on the new Brazilian national accounts are discussed in a post scriptum
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Bibliographic InfoPaper provided by Instituto de Pesquisa Econômica Aplicada - IPEA in its series Discussion Papers with number 1281.
Length: 39 pages
Date of creation: May 2007
Date of revision:
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2007-09-24 (All new papers)
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