Redistributive effects of alternative indirect tax reforms for Brazil
DOI:
https://doi.org/10.11606/1413-8050/ea217568Palabras clave:
tax reform, distribution, social welfareResumen
This paper investigates the extent to which redistributive goals can be reached in Brazil through the indirecttax system. The equivalent variation measure of consumer surplus is used to estimate the gains and losses of different household groups resulting from alternative tax reforms. The overall effect of each reform is evaluated on the basis of a Bergson-Samuelson social welfare function. The results suggest that substantial changes in the existing rate structure - particularly the introduction offood subsidies - would be required in order to secure significant welfare improvements for low income classes.
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Derechos de autor 1997 Economia Aplicada
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.
