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 available in the data set. The findings show that for ev...

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Bibliographische Detailangaben

1. Verfasser:	Lara Ibarra, Gabriel (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C The World Bank 2021
Schlagworte:	Distributional Impact Effective Tax Rate Fiscal Incidence Indirect Tax Inequality Macroeconomics and Economic Growth Public Sector Development Tax Burden Tax Reform Taxation Taxation and Subsidies Value Added Tax
Online-Zugang:	BSB01 EUV01 HTW01 FHI01 IOS01 URL des Erstveröffentlichers
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