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Análise do IBS como Proposta de Reforma Tributária. Um Estudo Aplicado de Equilíbrio Geral Computável

Author

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  • Nathanael Pereira Costa
  • Vander Mendes Lucas

Abstract

This paper seeks to analyze the recent tax reform proposal of Goods and Services Tax (IBS), elaborated by the Centro de Cidadania Fiscal. This proposal consists of replacing the main taxes on consumption (ICMS, ISS, IPI, PIS/Cofins cumulative and non cumulative) by a single Value Added Tax on Goods and Services (IBS). For analysis of the reform will be used a Computable General Equilibrium (CGE) methodology, modelled in Excel for the Brazilian economy of 2010. The results presented a considerable reduction in the prices of the sectorial production and a consequent increase of the production, evidencing that the simplification generated by the reform would have less distorting effect on the economy and a consequent increase of productivity. The ideal aliquot found for IBS that would maintain the current tax collection was 15.23%.

Suggested Citation

  • Nathanael Pereira Costa & Vander Mendes Lucas, 2018. "Análise do IBS como Proposta de Reforma Tributária. Um Estudo Aplicado de Equilíbrio Geral Computável," Economics and Politics Working Paper Series 81/2018, Economics and Politics Research Group (EPRG), University of Brasília.
    • Handle: RePEc:gvn:eprgwp:812018
    DOI: 10.5281/zenodo.23594640
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