ECONOMIC EFFECTS OF THE BRAZILIAN CONSTITUTION

CANUTO, OTAVIANO; SANTOS, TIAGO RIBEIRO DOS

doi:10.25091/S01013300201800030004

Acessibilidade / Reportar erro

Brasil

Español English

sumário « anterior atual seguinte »

Sumário

DOSSIÊ 30 ANOS DA CONSTITUIÇÃO BRASILEIRA • Novos estud. CEBRAP 37 (3) • Sep-Dec 2018 • https://doi.org/10.25091/S01013300201800030004 copy

ECONOMIC EFFECTS OF THE BRAZILIAN CONSTITUTION¹ 1 The opinions expressed here are solely of the authors and do not express the views of the institutions to which they are affiliated.

Efeitos econômicos da Constituição brasileira

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

The goal of this article is to examine the economic effects of some provisions on the Federal Constitution of Brazil. The Constitution of Brazil is one of the longest and most detailed constitutional texts in the world. We find that both because of the specific provisions of the text, but also by the political economy implications of the sheer length, the Brazilian Constitution tends to increase governmental spending.

KEYWORDS:
Brazilian Constitution; Constitutional economics; Fiscal policy; Political economy

	taxes on income	taxes on consumption	Property taxes	other
federal	i. Income tax (art. 153, III)	i. Industrialized product taxes (art. 153, IV)	i. Tax on rural property (art. 153, VI)	a. Taxes on labor
	- Personal income	ii. Import taxes (art. 153, I)		i. PAYG contributions (art. 195, II)
	- Corporate income	iii. Export taxes (art. 153, II)		ii. Contribution for “education-wage” (art. 211, par 5)
	ii. Social contribution on net profits (art. 195, I,c)	iv. Financial operation taxes (art. 153, V)		b. Contributions of eco- nomic domain intervention (art. 149)
	iii. Social Security contri- bution (art. 195, I, b)	v. PIS/PASEP contribution (art. 239)		i. CIDE
state		i. Tax on trade and services (art. 155, II)	i. Tax on motorized vehicles (art. 155, III)	ii. FGTS
state		i. Tax on trade and services (art. 155, II)	ii. Tax on donations and estates (art. 155, I)	ii. FGTS
municipal		i. Tax on services (art. 156, III)	i. Tax on urban real estate (art. 156, I)
municipal		i. Tax on services (art. 156, III)	ii. Tax on real estate trans- mission (art 156, II)

Centro Brasileiro de Análise e Planejamento Rua Morgado de Mateus, 615, CEP: 04015-902 São Paulo/SP, Brasil, Tel: (11) 5574-0399, Fax: (11) 5574-5928 - São Paulo - SP - Brazil
E-mail: novosestudos@cebrap.org.br

Acompanhe os números deste periódico no seu leitor de RSS

[1] OTAVIANO CANUTO is Principal at the Center for Macroeconomics and Development and a former Executive Director for Brazil, Colombia, Dominican Republic, Ecuador, Haiti, Panama, Philippines, Suriname, and Trinidad & Tobago at the World Bank. He co-wrote and elaborated the arguments here contained.

Brasil

Brasil

ECONOMIC EFFECTS OF THE BRAZILIAN CONSTITUTION1 1 The opinions expressed here are solely of the authors and do not express the views of the institutions to which they are affiliated.

Efeitos econômicos da Constituição brasileira

ABSTRACT

ECONOMIC EFFECTS OF THE BRAZILIAN CONSTITUTION¹ 1 The opinions expressed here are solely of the authors and do not express the views of the institutions to which they are affiliated.