Are consumption taxes in Brazil regressive?
This study, following suggestion from the theoretical and empirical welfare economics literature, takes total consumption expenditure as the most appropriate basis to assess the equity of consumption taxes in Brazil. The results show that, although the structure of effective tax rates is highly diff...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade de São Paulo
2023-10-01
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| Series: | Economia Aplicada |
| Subjects: | |
| Online Access: | https://www.revistas.usp.br/ecoa/article/view/145208 |