A Incid\^encia Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015

de Siqueira, Rozane Bezerra; Nogueira, José Ricardo Bezerra; Luna, Carlos Feitosa

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A Incid\^encia Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015

descriptionPublicationkeyboard_double_arrow_right Preprint 20 Jul 2021 Portuguese

Authors: de Siqueira, Rozane Bezerra; Nogueira, José Ricardo Bezerra; Luna, Carlos Feitosa;

arXiv: 2107.09396

A Incid\^encia Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015

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Abstract

Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, and a multiplicity of rates. Moreover, about 43% of taxes on goods fall on inputs. In this context, the effective tax rates can substantially differ from the legal rates. In this study we estimate the final incidence of indirect taxes in Brazil using the 2015 Brazilian input-output matrix and a method that incorporates the multisector effects of the taxation of inputs.

Comment: in Portuguese

Related Organizations

UNIVERSIDADE DE SAO PAULO
Brazil
Universidade Federal de Pernambuco
Brazil
Universidade Federal de Pernambuco
Brazil

Keywords

Economics - General Economics

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