Reducing the regressivity of indirect taxation in Brazil through a personalized value-added tax
Xisco Oliver, Isabel Encabo, Giovanni Padilha, Luca Piccoli
| Year of publication: |
2022
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| Authors: | Oliver, Xisco ; Encabo, Isabel ; Padilha, Giovanni ; Piccoli, Luca |
| Published in: |
Journal of policy modeling : JPMOD ; a social science forum of world issues. - Amsterdam [u.a.] : Elsevier, ISSN 0161-8938, ZDB-ID 435532-5. - Vol. 44.2022, 5, p. 903-919
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| Subject: | ICMS | Efficiency and redistribution | Behavioral microsimulation model | Almost-ideal demand system | Indirect taxation | Indirekte Besteuerung | Umsatzsteuer | Sales tax | Brasilien | Brazil | Umverteilung | Redistribution | Theorie | Theory | Mikrosimulation | Microsimulation | Steuerreform | Tax reform | Nachfragesystem | Demand system |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpolmod.2022.09.002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013486070