Redistributive effects of alternative indirect tax reforms for Brazil
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 e...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade de São Paulo
1997-04-01
|
| Series: | Economia Aplicada |
| Subjects: | |
| Online Access: | https://www.revistas.usp.br/ecoa/article/view/217568 |
| Summary: | 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.
|
|---|---|
| ISSN: | 1413-8050 1980-5330 |