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Impactos de longo prazo de reformas fiscais sobre a economia brasileira

DOI: 10.1590/S0034-71402012000200006

Keywords: consumo do governo, investimento público, bem-estar, carga tributária.

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Abstract:

this paper aims to analyze the impact of a reduction in brazilian tax burden and increasing public investment, using a general equilibrium model with exogenous growth, calibrating the model with data from 2010. the results suggest that the current government spending is high and public investment is less than optimal. simulations in fiscal policy suggest that only tax reduction is not good for the economy, but the increase in public investment would lead to major changes in the level of capital and welfare, and raising real revenue, despite lower tax burden.

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