This paper considers the extent to which redistributive goals can be achieved in Brazil through the indirect tax system. The equivalent variation measure of consumer surplus is used to estimate the gains and losses of different household groups from alternative tax reforms. The overall effect of...

This paper attempts to characterize the optimal structure of indirect taxes for Brazil, that is, the indirect tax structure that would allow the government to achieve certain redistributional objectives and raise enough revenue to finance its expenditures at the least possible cost in terms of...