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GTAP Resource #5871

"Asymmetries in the taxation of labor and capital income: impacts of changes in the structure of personal income taxation in Brazil"
by Freire, Debora, Edson Domingues and Gustavo Britto


Abstract
This paper discusses the asymmetry between labor and capital (profits and distributed dividends) income taxation in Brazil and simulates changes in the personal income tax structure in a neutral approach. An original dynamic recursive computable general equilibrium model is applied. The results indicate that a more progressive taxation of personal income would lead to a drop in household income inequality in the Brazilian economy. Consumption, Investment and production oriented to domestic market would be encouraged. However, the impacts on inequality and on the economy are small given the small representativeness of the personal income tax in the Brazilian tax base. We conclude that for effective changes towards a more progressive tax structure in Brazil it is needed to study a higher taxation on capital income associated to a decrease of consumption taxes.


Resource Details (Export Citation) GTAP Keywords
Category: 2019 Conference Paper
Status: Published
By/In: Presented at the 22nd Annual Conference on Global Economic Analysis, Warsaw, Poland
Date: 2019
Version:
Created: Freire, D. (4/15/2019)
Updated: Freire, D. (4/15/2019)
Visits: 1,338
- Dynamic modeling
- Economic development
- Other data bases and data issues
- South America


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