• Corpus ID: 236134453

A Incid\^encia Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015

@inproceedings{Siqueira2021AIF,
  title={A Incid\^encia Final dos Tributos Indiretos no Brasil: Estimativa Usando a Matriz de Insumo-Produto 2015},
  author={Rozane Bezerra de Siqueira and Jos'e Ricardo Bezerra Nogueira and Carlos Feitosa Luna},
  year={2021}
}

• Rozane Bezerra de Siqueira, J. Nogueira, Carlos Feitosa Luna
• Published 20 July 2021
• Economics

Taxes on goods and services account for about 45% of total tax revenue in Brazil. This tax collection results in a highly complex system, with several taxes, different tax bases, and a multiplicity of rates. Moreover, about 43% of taxes on goods fall on inputs. In this context, the effective tax rates can substantially differ from the legal rates. In this study we estimate the final incidence of indirect taxes in Brazil using the 2015 Brazilian input-output matrix and a method that incorporates the multisector effects of the taxation of inputs.