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Tributação sobre consumo no Brasil: aspectos de ineficiência e desigualdade para reforma tributária

Author

Listed:
  • João Pedro Revoredo Pereira da Costa

    (Cedeplar/UFMG)

  • Edson Paulo Domingues

    (Cedeplar/UFMG)

  • Débora Freire Cardoso

    (Cedeplar/UFMG)

Abstract

Taxes are an inherent part of any market economy, essential in financing the operation of the public sector and in the very ordering of a modern economy. Given the complexity of the Brazilian tax system, it is important to find measures for the most relevant indirect taxes, analyzing their effects with respect to economic efficiency and, in addition, on the distribution of income. This work analyzes the effects on these two dimensions of ICMS, ISS, IPI and PIS/COFINS. For this, a recursive model of Computable General Equilibrium (CGE) was used. The tax that has the greatest burden on growth (efficiency) is the IPI, followed by PIS/COFINS, ICMS and ISS. From the point of view of equity, the results suggest that all taxes analyzed have a regressive character and ICMS is the largest generator of inequality among the four taxes. It is concluded from the results that IPI and PIS/COFINS should be a priority in the tax reform regarding efficiency and economic growth, while ICMS and PIS/COFINS would be the focus of a reform aimed at reducing inequality and improving income distribution.

Suggested Citation

  • João Pedro Revoredo Pereira da Costa & Edson Paulo Domingues & Débora Freire Cardoso, 2023. "Tributação sobre consumo no Brasil: aspectos de ineficiência e desigualdade para reforma tributária," Textos para Discussão Cedeplar-UFMG 652, Cedeplar, Universidade Federal de Minas Gerais.
    • Handle: RePEc:cdp:texdis:td652
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    File URL: https://www.cedeplar.ufmg.br/pesquisas/td/TD%20652.pdf
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    References listed on IDEAS

    as
    1. Jason Nassios & John Madden & James Giesecke & Janine Dixon & Nhi Tran & Peter Dixon & Maureen Rimmer & Philip Adams & John Freebairn, 2019. "The economic impact and efficiency of state and federal taxes in Australia," Centre of Policy Studies/IMPACT Centre Working Papers g-289, Victoria University, Centre of Policy Studies/IMPACT Centre.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    general equilibrium; taxation; efficiency; inequality;
    All these keywords.

    JEL classification:

    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement

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