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In this study we calculate the optimal commodity tax structure for Brazil. The micro-simulations are based on a … provide a valuable contribution for the current tax policy debate in Brazil, where distributive goals have a great importance …
Persistent link: https://www.econbiz.de/10012018826
Commodity taxes play an important role in Brazil and raise around 60% of the total tax revenue. This heavy reliance … would be useful as redistribution income instrument among households in Brazil. These results can provide some valuable … contribution in the context of the increasing discussion about minimum income programs in Brazil associated with demographic …
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This paper assesses how a permanent shift from financing a public pay-as-you-go pension by direct (labour income) taxation towards financing it by indirect(consumption) taxation affects the economy and welfare. To this end, we use anoverlapping-generations-augmented two-region general...
Persistent link: https://www.econbiz.de/10012792525
In this study we estimate the Brazilian consumer demand system through family expenditure data, which cover all consumption categories. The model is estimated from family-level expenditures on seven consumption categories, and a new set of regional cost-of-living indexes. The sources for...
Persistent link: https://www.econbiz.de/10012007893
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This paper investigates empirically the consumer demand of environmentally relevant goods for Germany, as well as their relationship to the demand for leisure. Higher prices for energy goods like gas, electricity or fuel oil due to higher indirect taxation amongst others may have serious welfare...
Persistent link: https://www.econbiz.de/10010340294
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