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Indirect Tax Incidence in Brazil : Assessing the Distributional Effects of Potential Tax Reforms

Using recent expenditure survey data, this paper investigates the incidence of all indirect taxes in Brazil. It applies a novel approach to estimate the effective tax rate by computing the specific cumulative taxes levied on thousands of items avai...

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Bibliographic Details
Main Authors: Lara Ibarra, Gabriel, Rubiao, Rafael Macedo, Fleury, Eduardo
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
TAX BURDEN
FISCAL INCIDENCE
TAXATION
INDIRECT TAX
DISTRIBUTIONAL IMPACT
VALUE ADDED TAX
INEQUALITY
TAX REFORM
EFFECTIVE TAX RATE
Online Access:http://documents.worldbank.org/curated/undefined/606861640025992934/Indirect-Tax-Incidence-in-Brazil-Assessing-the-Distributional-Effects-of-Potential-Tax-Reforms
http://hdl.handle.net/10986/36783

Internet

http://documents.worldbank.org/curated/undefined/606861640025992934/Indirect-Tax-Incidence-in-Brazil-Assessing-the-Distributional-Effects-of-Potential-Tax-Reforms
http://hdl.handle.net/10986/36783

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