Tax Systems Under Fiscal Adjustment : A Dynamic CGE Analysis of the Brazilian Tax Reform /
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...
Autor principal: | |
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Format: | Revista |
Idioma: | English |
Publicat: |
Washington, D.C. :
International Monetary Fund,
2005.
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Col·lecció: | IMF Working Papers; Working Paper ;
No. 2005/142 |
Accés en línia: | Full text available on IMF |