5 papers
Impacto Redistributivo da Reforma da Tributacao do Consumo no Brasil: Simulacoes Baseadas no PLP68/2024
Rozane Bezerra de Siqueira, Jose Ricardo Bezerra Nogueira, Carlos Feitosa Luna
The aim of this study is to estimate the implications for the reference rate and for the distribution of the tax burden among households from the consumption tax reform as outlined…
Impacto Distributivo Potencial de Reformas na Tributacao Indireta no Brasil: Simulacoes Baseadas na PEC 45/2019
Rozane Bezerra dde Siqueira, Jose Ricardo Bezerra Nogueira, Carlos Feitosa Luna
This paper analyzes the redistributive impacts of indirect taxation reforms in Brazil inspired by PEC 45/2019, particularly in the version that led to EC 132/2023. Comparisons are…
Analise Demografica e Socioeconomica do Uso e do Acesso a Medicamentos Antidepressivos no Brasil
Karinna Moura Boaviagem, José Ricardo Bezerra Nogueira
Depressive disorders, in addition to causing direct negative impacts on health, are also responsible for imposing substantial costs on society. In relation to the treatment of depr…
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.
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…