Tributação da renda e do consumo no Brasil: uma abordagem macroeconômica
DOI:
https://doi.org/10.1590/1980-53573311vnmsKeywords:
macroeconomic tax rates, consumption taxation, factor income taxationAbstract
This paper computes effective tax rates on factor incomes and consumption for Brazil using
national accounts and revenue statistics. The estimates obtained are consistent with the
tax distortions faced by a representative agent in a general equilibrium framework. Our
results show that the taxation of incomes and consumption are very high in Brazil even
when compared with the taxation patterns in similar countries. Concerning capital taxation,
the low rates found confirm the results obtained by other researchers: countries that taxed
consumption and labor income more tend to tax capital income less. Finally, the
macroeconomic impact oftaxation illustrates the potential relevance of the effective tax
rates computed.
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Copyright (c) 2003 Valter Borges de Araújo Neto, Maria da Conceição Sampaio de Sousa
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