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...
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| Format: | Article |
| Language: | Portuguese |
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Universidade de São Paulo
1997-04-01
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| Series: | Economia Aplicada |
| Subjects: | |
| Online Access: | https://www.revistas.usp.br/ecoa/article/view/217568 |
| _version_ | 1797651040975192064 |
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| author | Rozane Bezerra de Siqueira |
| author_facet | Rozane Bezerra de Siqueira |
| author_sort | Rozane Bezerra de Siqueira |
| collection | DOAJ |
| description |
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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| first_indexed | 2024-03-11T16:09:17Z |
| format | Article |
| id | doaj.art-724bfb0f073b434f82344f412c7a22b9 |
| institution | Directory Open Access Journal |
| issn | 1413-8050 1980-5330 |
| language | Portuguese |
| last_indexed | 2024-03-11T16:09:17Z |
| publishDate | 1997-04-01 |
| publisher | Universidade de São Paulo |
| record_format | Article |
| series | Economia Aplicada |
| spelling | doaj.art-724bfb0f073b434f82344f412c7a22b92023-10-24T16:09:26ZporUniversidade de São PauloEconomia Aplicada1413-80501980-53301997-04-0113Redistributive effects of alternative indirect tax reforms for BrazilRozane Bezerra de Siqueira0Universidade Federal de Pernambuco 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. https://www.revistas.usp.br/ecoa/article/view/217568tax reformdistributionsocial welfare |
| spellingShingle | Rozane Bezerra de Siqueira Redistributive effects of alternative indirect tax reforms for Brazil Economia Aplicada tax reform distribution social welfare |
| title | Redistributive effects of alternative indirect tax reforms for Brazil |
| title_full | Redistributive effects of alternative indirect tax reforms for Brazil |
| title_fullStr | Redistributive effects of alternative indirect tax reforms for Brazil |
| title_full_unstemmed | Redistributive effects of alternative indirect tax reforms for Brazil |
| title_short | Redistributive effects of alternative indirect tax reforms for Brazil |
| title_sort | redistributive effects of alternative indirect tax reforms for brazil |
| topic | tax reform distribution social welfare |
| url | https://www.revistas.usp.br/ecoa/article/view/217568 |
| work_keys_str_mv | AT rozanebezerradesiqueira redistributiveeffectsofalternativeindirecttaxreformsforbrazil |