Publication:
Indirect Tax Incidence in Brazil: Assessing the Distributional Effects of Potential Tax Reforms

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dc.contributor.authorLara Ibarra, Gabriel
dc.contributor.authorRubiao, Rafael Macedo
dc.contributor.authorFleury, Eduardo
dc.date.accessioned2021-12-23T19:08:39Z
dc.date.available2021-12-23T19:08:39Z
dc.date.issued2021-12
dc.description.abstractUsing recent expenditure survey data, this paper investigates the incidence of all indirect taxes in Brazil. It applies a novel approach to estimate the effective tax rate by computing the specific cumulative taxes levied on thousands of items available in the data set. The findings show that for every R$100 of indirect tax revenue, the first and second deciles pay R$2 and R$3, respectively, while the ninth and tenth deciles pay R$16 and R$33, respectively. Meanwhile, indirect taxes represent between 23 and 45 percent of income among the poorest households. Simulations of a value-added tax reform suggest that it could be inequality reducing both horizontally and vertically. A flat value-added tax accompanied by excise taxes on fuel items, alcohol, and tobacco would also lead to lower decreases in expenditures. Households would spend 2.8 percent less on average, with those in the bottom (top) decile spending 7.0 percent (1.5 percent) less.en
dc.identifierhttp://documents.worldbank.org/curated/undefined/606861640025992934/Indirect-Tax-Incidence-in-Brazil-Assessing-the-Distributional-Effects-of-Potential-Tax-Reforms
dc.identifier.doi10.1596/1813-9450-9891
dc.identifier.urihttps://hdl.handle.net/10986/36783
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 9891
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX BURDEN
dc.subjectFISCAL INCIDENCE
dc.subjectTAXATION
dc.subjectINDIRECT TAX
dc.subjectDISTRIBUTIONAL IMPACT
dc.subjectVALUE ADDED TAX
dc.subjectINEQUALITY
dc.subjectTAX REFORM
dc.subjectEFFECTIVE TAX RATE
dc.titleIndirect Tax Incidence in Brazilen
dc.title.subtitleAssessing the Distributional Effects of Potential Tax Reformsen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleIndirect Tax Incidence in Brazil: Assessing the Distributional Effects of Potential Tax Reforms
okr.date.disclosure2021-12-20
okr.date.doiregistration2025-04-10T09:23:22.172964Z
okr.date.lastmodified2021-12-20T00:00:00Zen
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/undefined/606861640025992934/Indirect-Tax-Incidence-in-Brazil-Assessing-the-Distributional-Effects-of-Potential-Tax-Reforms
okr.guid606861640025992934
okr.identifier.doi10.1596/1813-9450-9891
okr.identifier.externaldocumentum090224b088c3e154_1_0
okr.identifier.internaldocumentum33686681
okr.identifier.reportWPS9891
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/606861640025992934/pdf/Indirect-Tax-Incidence-in-Brazil-Assessing-the-Distributional-Effects-of-Potential-Tax-Reforms.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryBrazil
okr.topicPublic Sector Development::Public Sector Economics
okr.topicPublic Sector Development::Tax Policy
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.unitPoverty and Equity Global Practice
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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