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Uma Metodologia Simplificada de Estimação da Carga Tributária Brasileira Trimestral

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  • Cláudio H. dos Santos
  • Fernanda Reginatto Costa

Abstract

This 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

Suggested Citation

  • Cláudio H. dos Santos & Fernanda Reginatto Costa, 2007. "Uma Metodologia Simplificada de Estimação da Carga Tributária Brasileira Trimestral," Discussion Papers 1281, Instituto de Pesquisa Econômica Aplicada - IPEA.
    • Handle: RePEc:ipe:ipetds:1281
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