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DC Field | Value | Language |
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dc.contributor.author | Delalibera, Bruno R. | - |
dc.contributor.author | Ferreira, Pedro | - |
dc.contributor.author | Gomes, Diego | - |
dc.contributor.author | Soares, Johann | - |
dc.date.accessioned | 2023-12-13T09:00:16Z | - |
dc.date.available | 2023-12-13T09:00:16Z | - |
dc.date.issued | 2023 | - |
dc.identifier.uri | http://hdl.handle.net/2445/204640 | - |
dc.description.abstract | This paper investigates the effects of a tax reform that eliminates tax rate heterogeneity and cumulative taxation using a general equilibrium model with multiple sectors with market power. Industries are connected through input-output linkages, and changes in taxation are not confined within industries. We calibrate the model to Brazil, a country with a highly distorted tax system. The revenue-neutral tax reform generates gains of 7.8% of GDP and 1.9% of welfare. Just eliminating VAT rate dispersion leads to a 5.9% increase in GDP. Due to propagation effects, in 10 sectors direct taxes increased but output and profits did not fall. | ca |
dc.format.extent | 41 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | ca |
dc.relation.ispartof | UB Economics – Working Papers, 2023, E23/456 | - |
dc.relation.ispartofseries | [WP E-Eco23/456] | ca |
dc.rights | cc-by-nc-nd, (c) Delalibera et al., 2023 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | * |
dc.source | UB Economics – Working Papers [ERE] | - |
dc.subject.classification | Reforma fiscal | - |
dc.subject.classification | Producte interior brut | - |
dc.subject.classification | Brasil | - |
dc.subject.other | Tax reform | - |
dc.subject.other | Gross domestic product | - |
dc.subject.other | Brazil | - |
dc.title | Tax Reforms and Network Effects | ca |
dc.type | info:eu-repo/semantics/workingPaper | ca |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca |
Appears in Collections: | UB Economics – Working Papers [ERE] |
Files in This Item:
File | Description | Size | Format | |
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E23-456_Delalibera+Ferreira+Gomes+Soares.pdf | 1.11 MB | Adobe PDF | View/Open |
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