A substituição da contribuição patronal para o faturamento: Efeitos macroeconômicos, sobre a progressividade e distribuição de renda no Brasil

Abstract

In Brazil, the Provisional Measures 563/2012, 582/2012, 601/2012 and 612/2013 propose the replacement of the INSS payroll tax by a tax rate of 1% or 2% on revenue of the labor-intensive economic sectors. In this paper we evaluate economic impacts of these tax changes on aggregates, sectors and households of the Brazilian economy. The results suggest that the effects of this substitution are given exclusively by the reduction of the embedded tax burden in proposal, but without relevant impact on reduction of the distortions in Brazilian tax system.