CARGA TRIBUTÁRIA E INEFICIÊNCIA NO SETOR PÚBLICO: ANÁLISES DE BEM-ESTAR E CRESCIMENTO ECONÔMICO

Abstract

This study aims to analyze the effects on macroeconomic aggregates and the welfare of policies to reduce levels of public sector inefficiency and reductions in the tax burden in isolated and joint ways. A computable dynamic general equilibrium model was applied and calibrated for the Brazilian economy. Policy simulations show that tax policies present significant gains in relation to the policies of reduction of inefficiency that generate equivalent welfare. Considering the simultaneous implementation of policies,welfare gains are enhanced with positive results both from macroeconomic variables and in terms of welfare. Such results justify an implementation effort.