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Uma Metodologia Simplificada de Estimação da Carga Tributária Brasileira Trimestral


  • Cláudio H. dos Santos
  • Fernanda Reginatto Costa


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

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  • 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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    1. Jonathan Eaton & Samuel Kortum & Francis Kramarz, 2004. "Dissecting Trade: Firms, Industries, and Export Destinations," American Economic Review, American Economic Association, vol. 94(2), pages 150-154, May.
    2. Gomes, Victor & Ellery Jr., Roberto Goes, 2007. "Perfil das Exportações, Produtividade e Tamanho das Firmas no Brasil," Revista Brasileira de Economia - RBE, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil), vol. 61(1), August.
    3. Krueger, Anne O, 1978. "Alternative Trade Strategies and Employment in LDCs," American Economic Review, American Economic Association, vol. 68(2), pages 270-274, May.
    4. Paul Lagunes & Oscar Pocasangre, 2017. "Dynamic Transparency: An Audit of Mexico’s Freedom of Information Act," IDB Publications (Working Papers) 8551, Inter-American Development Bank.
    5. Fabiosa, Jacinto F. & Beghin, John C. & de Cara, Stephane & Fang, Cheng & Isik, Murat & Matthey, Holger, 2003. "Agricultural Markets Liberalization And The Doha Round," 2003 Annual Meeting, August 16-22, 2003, Durban, South Africa 25875, International Association of Agricultural Economists.
    6. David Hummels & Peter J. Klenow, 2005. "The Variety and Quality of a Nation's Exports," American Economic Review, American Economic Association, vol. 95(3), pages 704-723, June.
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