Showing 1 - 6 of 6
This article discusses the dynamics of both the size and the composition of the Brazilian aggregate tax burden (BATB) in the 1995-2007 period and presents several (linear and non-linear) econometric specifications for this last variable. Our main conclusion - based both on the analysis of the...
Persistent link: https://www.econbiz.de/10003748584
This article presents a linear econometric model with variable coefficients for the analysis of the quarterly dynamics of the Brazilian gross tax burden in the 1995-2008 years.The choice of this particular model was motivated by the constant changes made in the Brazilian tax system during these...
Persistent link: https://www.econbiz.de/10003916579
The aim of this article is to estimate a Bayesian factorial dynamic model for the analysis and forecasting of the Brazilian tax burden (BTB) using monthly data from 1996 to 2007. Twenty taxes are responsible for about 80% of the BTB, each of which with a distinct seasonal pattern The factorial...
Persistent link: https://www.econbiz.de/10003922477
Taxes levied by Brazil's 5.563 municipalities are significant components of the country's aggregate gross tax burden. However, official high-frequency aggregate data on these revenues are unavailable as of this moment. This paper develops a methodology for estimating them. Two procedures are...
Persistent link: https://www.econbiz.de/10009231971
Esse artigo apresenta uma metodologia simplificada de estimação da carga tributária brasileira em níveis trimestrais, detalha os problemas práticos enfrentados na implementação dessa última (por volta de dezembro de 2006) e, por fim, apresenta (e discute brevemente) as estimativas da...
Persistent link: https://www.econbiz.de/10003467549
This paper presents a simplified methodology for estimating quarterly figures for both the Brazilian government transfers and net aggregate tax burden in the 1995-2007 years. It also describes the main stylized facts observed in the data in this period, calling attention to the fact that...
Persistent link: https://www.econbiz.de/10003764425