The objective of this study is to perform an econometric modeling exercise of the individual series of taxes aiming to obtain income elasticity and the future projection for each tax. For this, we apply dynamic linear models (MLD) and dynamic factor (MFD), both estimated based on the Bayesian...

The objective of this study is to perform an econometric modeling exercise of the individual series of taxes aiming to obtain income elasticity and the future projection for each tax. For this, we apply dynamic linear models (MLD) and dynamic factor (MFD), both estimated based on the Bayesian...

This article investigates, by means of the model developed for Young (1990), if the direct, indirect and total tributes in Brazil respect the principle of the equal sacrifice. In all the scenes originated in the present analysis, as much the observed indirect tributes how much the total tributes...

This paper analyzes the economic effect of the implantation of the destination principle in the collection of the ICMS and its implications on the poverty and the regional inequality. The implantation would be made in three stages: in 2005, the interstate tax would be reduced in 25%, falling 25%...