Reforma da tributação indireta e políticas de compensação aos mais pobres no Brasil: impactos macroeconômicos e distributivos

Abstract

The aim of the study is to project the impacts of a reform in consumption taxation in Brazil from the implementation of a value added tax (VAT) to replace the current indirect taxation structure, adding mechanisms to return taxes on consumption to the poorer. For this, a computable general equilibrium model specially calibrated to study tax changes and impacts on households is used. The results show that a broad reform in consumption taxation based on a VAT, replacing the current structure, would bring efficiency gains (GDP gains) and equity (reduction in inequality). The incorporation of a mechanism for returning taxes to the poorest in this reform would increase its distributive potential, with a positive impact on the consumption and well-being of the poorest in relation to the richest, at a small cost in terms of the GDP gain that the reform would potentially exert.