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Uma Metodologia Simplificada de Estimação da Carga Tributária Líquida Brasileira Trimestral no Período 1995-2007

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  • Cláudio H. dos Santos

Abstract

Esse artigo apresenta uma metodologia simplificada de estimação em bases trimestrais das “transferências de assistência e previdência e subsídios governamentais” e da “carga tributária líquida” da economia brasileira no período 1995-2007. O artigo descreve, ainda, os principais fatos estilizados observados no comportamento das referidas séries (e de desagregações relevantes das mesmas) no período em questão, chamando a atenção para o fato de que o perfil distributivo das transferências de assistência e previdência do governo parece ter melhorado nos últimos anos. This paper presents a simplified methodology for estimating quarterly figures for both the Brazilian government transfers and net aggregate tax burden in the 1995- 2007 years. It also describes the main stylized facts observed in the data in this period, calling attention to the fact that Brazilian government transfers apparently have become more progressive in recent years.

Suggested Citation

  • Cláudio H. dos Santos, 2008. "Uma Metodologia Simplificada de Estimação da Carga Tributária Líquida Brasileira Trimestral no Período 1995-2007," Discussion Papers 1359, Instituto de Pesquisa Econômica Aplicada - IPEA.
    • Handle: RePEc:ipe:ipetds:1359
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    References listed on IDEAS

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    1. Olivier Blanchard & Roberto Perotti, 2002. "An Empirical Characterization of the Dynamic Effects of Changes in Government Spending and Taxes on Output," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 117(4), pages 1329-1368.
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