Tax exemption in Brazil in 2009: why vehicles and not agriculture? An interregional general equilibrium analysis

cepal.articleNo10
cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/PUB.2022/3-P
cepal.docTypeRevistas
cepal.jelCodeC68
cepal.jelCodeH25
cepal.jelCodeR58
cepal.jobNumberRVI135_Coviello
cepal.physicalDescriptiongráficos.
cepal.regionalOfficeSantiago
cepal.sdg1
cepal.topicEngECONOMIC GROWTH
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngMACROECONOMICS
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaCRECIMIENTO ECONÓMICO
cepal.topicSpaMACROECONOMÍA
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorRegazzini, Leonardo Coviello
dc.contributor.authorBacha, Carlos José Caetano
dc.contributor.authorde Souza Ferreira Filho, Joaquim Bento
dc.coverage.spatialEngBRAZIL
dc.coverage.spatialSpaBRASIL
dc.date.accessioned2022-03-28T15:03:15Z
dc.date.available2022-03-28T15:03:15Z
dc.date.issued2021-12
dc.description.abstractTax exemption has been used systematically in Brazil to stimulate the economy. In 2009, in an attempt to stem the economic slowdown, the Brazilian government adopted a countercyclical economic policy that included lowering taxes on vehicle prices. Why was this sector chosen rather than another? This article seeks to analyse the effects of this policy on the Brazilian economy in 2009, using as a counterfactual a tax exemption policy targeted on the agriculture sector. Based on an interregional computable general equilibrium model (TERM-BR), the two policies are simulated and compared. The results show that lowering taxes on agricultural products can be considered superior to an equivalent tax reduction for vehicles, in terms of the effects on employment, income, household consumption, GDP and, especially, the distribution of economic activity across the regions of Brazil and the income distribution.
dc.formatTexto
dc.format.extentpáginas. 203-22
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/PUB.2022/3-P
dc.identifier.urihttps://hdl.handle.net/11362/47824
dc.language.isoeng
dc.physicalDescriptionp. 203-222; grafs.
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.isPartOfSeriesNo135
dc.relation.translationLanguagespa
dc.relation.translationRecordExención tributaria en el Brasil en 2009: ¿por qué los vehículos y no el sector agropecuario? Un análisis del equilibrio general interregional
dc.relation.translationUrihttps://hdl.handle.net/11362/47712
dc.rights.coarDisponible
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngTAXATION
dc.subject.unbisEngTAX EXEMPTION
dc.subject.unbisEngAUTOMOBILE INDUSTRY
dc.subject.unbisEngAGRICULTURE
dc.subject.unbisEngECONOMIC DEVELOPMENT
dc.subject.unbisEngREGIONAL DEVELOPMENT
dc.subject.unbisEngINCOME DISTRIBUTION
dc.subject.unbisEngMACROECONOMICS
dc.subject.unbisEngECONOMETRIC MODELS
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaEXENCION TRIBUTARIA
dc.subject.unbisSpaINDUSTRIA AUTOMOTRIZ
dc.subject.unbisSpaAGRICULTURA
dc.subject.unbisSpaDESARROLLO ECONOMICO
dc.subject.unbisSpaDESARROLLO REGIONAL
dc.subject.unbisSpaDISTRIBUCION DEL INGRESO
dc.subject.unbisSpaMACROECONOMIA
dc.subject.unbisSpaMODELOS ECONOMETRICOS
dc.titleTax exemption in Brazil in 2009: why vehicles and not agriculture? An interregional general equilibrium analysis
dc.type.coarrevista
dc.usergroupbiblioteca
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