Medidas recentes de desoneração tributária no Brasil: Uma análise de equilíbrio geral computável

Abstract

The objective of this study is to assess the economic impacts of release of payroll as proposed by Federal Government policy. For this purpose, it has been used a computable general equilibrium model designed for comparative static simulations. The results show positive effects for the long-term growth of the economy, increasing employment, GDP and household consumption. However, there is a negative effect on exports. We conclude that the choice of the sectors covered by the policy may represent a crucial point for its effectiveness.