Are consumption taxes in Brazil regressive?
DOI:
https://doi.org/10.11606/1980-5330/ea145208Keywords:
consumption tax, expenditure, tax burdenAbstract
This study, following suggestion from the theoretical and empirical welfare economics literature, takes total consumption expenditure as the most appropriate basis to assess the equity of consumption taxes in Brazil. The results show that, although the structure of effective tax rates is highly differentiated, the tax burden is distributed almost proportionately among the families. This means that substituting a tax system with a uniform rate on all goods and services for the existing structure would be approximately neutral from the distributive point of view.Downloads
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