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Alíquotas Tributárias Efetivas Médias para a Economia Brasileira: Uma Abordagem Macroeconômica

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  • Gadelha, Sérgio Ricardo de Brito
  • Divino, José Angelo
  • Almeida, Vinicius
  • Maranhão, André

Abstract

O objetivo desse estudo é calcular as alíquotas tributárias macroeconômicas efetivas médias que incidem sobre o consumo, renda do trabalho e renda do capital, utilizando dados de arrecadação tributária e das contas nacionais para o caso brasileiro no período de 1997 a 2013. A metodologia utilizada segue Mendoza,Razin e Tesar (1994), que permite estimar essas alíquotas consistente com a tributação distorciva enfrentada pelo agente representativo em uma estrutura de equilíbrio geral. Técnicas de desagregação temporal são aplicadas para se obter aquelas alíquotas também na frequência trimestral. Os resultados obtidos mostram que a tributação no Brasil onera, principalmente, a renda do trabalho e do capital, em comparação com atributação sobre o consumo.

Suggested Citation

  • Gadelha, Sérgio Ricardo de Brito & Divino, José Angelo & Almeida, Vinicius & Maranhão, André, 2017. "Alíquotas Tributárias Efetivas Médias para a Economia Brasileira: Uma Abordagem Macroeconômica," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 71(2), July.
    • Handle: RePEc:fgv:epgrbe:v:71:y:2017:i:2:a:65654
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    1. Marcelo Ventura & Helton Saulo & Victor Leiva & Sandro Monsueto, 2019. "Log‐symmetric regression models: information criteria and application to movie business and industry data with economic implications," Applied Stochastic Models in Business and Industry, John Wiley & Sons, vol. 35(4), pages 963-977, July.

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