IDEAS home Printed from https://ideas.repec.org/p/arx/papers/2404.07651.html
   My bibliography  Save this paper

Impacto Distributivo Potencial de Reformas na Tributacao Indireta no Brasil: Simulacoes Baseadas na PEC 45/2019

Author

Listed:
  • Rozane Bezerra dde Siqueira
  • Jose Ricardo Bezerra Nogueira
  • Carlos Feitosa Luna

Abstract

This paper analyzes the redistributive impacts of indirect taxation reforms in Brazil inspired by PEC 45/2019, particularly in the version that led to EC 132/2023. Comparisons are made between the current system and the simulated reforms, considering the distribution of the tax burden among families in different income classes, as well as the impact on poverty and inequality indicators. The simulations are conducted based on the combination of effective tax rates that apply to goods and services consumed by households, using nationally representative microdata from family budgets.

Suggested Citation

  • Rozane Bezerra dde Siqueira & Jose Ricardo Bezerra Nogueira & Carlos Feitosa Luna, 2024. "Impacto Distributivo Potencial de Reformas na Tributacao Indireta no Brasil: Simulacoes Baseadas na PEC 45/2019," Papers 2404.07651, arXiv.org.
    • Handle: RePEc:arx:papers:2404.07651
    as

    Download full text from publisher

    File URL: http://arxiv.org/pdf/2404.07651
    File Function: Latest version
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arx:papers:2404.07651. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: arXiv administrators (email available below). General contact details of provider: http://arxiv.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.