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|z 9781451861617
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|a 1018-5941
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|c BD-DhAAL
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|a Lledo, Victor.
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|a Tax Systems Under Fiscal Adjustment :
|b A Dynamic CGE Analysis of the Brazilian Tax Reform /
|c Victor Lledo.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2005.
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|a 1 online resource (33 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper uses a dynamic computable general equilibrium model (CGE) to analyze the macroeconomic and redistributive effects of replacing turnover and financial transaction taxes in Brazil by a consumption tax. In order to approximate Brazil's compliance with its fiscal adjustment targets, the proposed reform is subject to a non increasing path for the level of public debt. Despite an increase in the average consumption tax rate in the first years after the reform, a majority of individuals experienced an increase in their lifetime welfare. This result rejects the hypothesis that the on-going fiscal adjustment effort carried on by the Brazilian government was an obstacle to the implementation of a more efficient tax system.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 2005/142
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2005/142/001.2005.issue-142-en.xml
|z IMF e-Library
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