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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Автор: Lledo, Victor
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2005.
Серія:IMF Working Papers; Working Paper ; No. 2005/142
Онлайн доступ:Full text available on IMF