2 papers
econ.GN2021
Nota Sobre Algumas Interpretacoes da Teoria de Tributacao Otima
Jose Ricardo Bezerra Nogueira
This note discusses some aspects of interpretations of the theory of optimal taxation presented in recent works on the Brazilian tax system.
econ.GN2021
A Incidência Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015
Rozane Bezerra de Siqueira, José Ricardo Bezerra Nogueira, Carlos Feitosa Luna
Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, a…