2 papers
econ.GN2024
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…
econ.GN2024
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…