| Autor: |
dos Santos, Cláudio Hamilton, Ribeiro, Márcio Bruno, Gobetti, Sérgio Wulff |
| Jazyk: |
portugalština |
| Rok vydání: |
2008 |
| Předmět: |
|
| ISSN: |
1995-2007 |
| Popis: |
This article discusses the dynamics of both the size and the composition of the Brazilian aggregate tax burden (BATB) in the 1995-2007 period and presents several (linear and non-linear) econometric specifications for this last variable. Our main conclusion - based both on the analysis of the dynamics of the composition of the BATB and on several of the econometric exercises presented - is that the decade-long increase of the BATB can be divided in two regimes, i.e. i) a first regime in the 1998-2003 (crisis) period in which the increase in the BATB was achieved through higher taxation of state-owned enterprises and the creation of new taxes and/or increases in existing taxes; and ii) a second regime in the 2004-2007 period in which the increase in the BATB seems to be related to an increase in firms` profits and in the degree of formalization of the overall economy (and of the labor market in particular) associated with a new (and still not quite well understood) period of economic growth. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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