Browsing Documentos Indexados pela Scielo by Subject "Política tributária

Ciclos reais e política fiscal no Brasil

Mussolini, Caio Cesar; Teles, Vladimir Kühl
2012-03-01

We develop a real business cycle model that includes the government sector and public capital, in order to analyze the effects of fiscal shocks over the business cycle and to account for the main stylized facts of postwar ...

O dilema fiscal: remendar ou reformar?

Mattos, Enlinson
2009-03-01

Extrafiscalidade e regulação da economia: as mudanças tributárias nos governos Lula e Dilma

Lukic, Melina Rocha
2015-12-01

This article argues that from the second term of Lula (2007-2010), after the country achieved fiscal stability and due to the 2008 crisis, the orientation of fiscal and tax policy turns to international competitiveness and ...

From revenue to value added taxes: welfare and fiscal efficiency effects in Brazil

Cury, Samir; Coelho, Allexandro Mori
2010-12-01

This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to ...