Avaliando os Impactos de Políticas Tributárias sobre a economia brasileira com base em um modelo de equilíbrio geral de gerações sobrepostas

Abstract

The objective of this study is to analyze the long-term economic effects of different tax options using an intertemporal general equilibrium model with overlapping generations. Considering the increase in output and employment as a criterion to identify the best policies, the results show that: if the objective is to reduce the tax burden, the recommended policy is to reduce direct taxes, and if the objective is to replace various types of taxes, keeping unchanged the tax burden, the recommendation is to reduce direct taxes and increase indirect taxes ones.