%0 Journal Article
%T From revenue to value added taxes: welfare and fiscal efficiency effects in Brazil
%A Cury
%A Samir
%A Coelho
%A Allexandro Mori
%J Revista Brasileira de Economia
%D 2010
%I Funda??o Get¨²lio Vargas
%R 10.1590/S0034-71402010000400002
%X this paper presents an evaluation of the economic impacts from the taxation reform of pis/pasep and cofins that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to levy imports. the evaluation made with a computable general equilibrium model adapted to new fiscal system characteristics indicates that the effects of this reform would have deteriorated macroeconomic, labor market and welfare indicators.
%K taxation reform
%K fiscal policy
%K pis/pasep and cofins
%K computable general equilibrium
%K welfare.
%U http://www.scielo.br/scielo.php?script=sci_abstract&pid=S0034-71402010000400002&lng=en&nrm=iso&tlng=en