Study on the evolution of tax burden in Brazil: an analysis from the Laffer Curve

Abstract:

This article aims to determine which taxes contributed most to the increase of the Brazilian tax burden, considering the tax on goods and services, wages, income, foreign trade and patrimony. It was found that only from 1995 to 1999, the behavior of the tax burden on the category of goods and services presents adherence with the theoretical assumptions of Laffer and the Cofins belonging to the group of goods and services was the largest contributor to the increased of tax burden in Brazil.

Keywords:
tax burden; Laffer Curve; Gross Domestic Product