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...

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Dettagli Bibliografici
Autore principale: Lledo, Victor
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2005.
Serie:IMF Working Papers; Working Paper ; No. 2005/142
Accesso online:Full text available on IMF