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Revista Brasileira de Economia

Print version ISSN 0034-7140


CURY, Samir  and  COELHO, Allexandro Mori. From revenue to value added taxes: welfare and fiscal efficiency effects in Brazil. Rev. Bras. Econ. [online]. 2010, vol.64, n.4, pp.373-392. ISSN 0034-7140.

This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to levy imports. The evaluation made with a computable general equilibrium model adapted to new fiscal system characteristics indicates that the effects of this reform would have deteriorated macroeconomic, labor market and welfare indicators.

Keywords : Taxation reform; Fiscal policy; PIS/PASEP and COFINS; Computable general equilibrium; Welfare.

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