TY  - JOUR
TI  - Tax Reform, Income Distribution and Poverty in Brazil: An Applied General Equilibrium Analysis
AU  - de Souza Ferreira Filho, Joaquim B de
AU  - dos Santos, Carliton V
AU  - do Prado Lima, Sandra M
VL  - 3
IS  - 1
PY  - 2010
DA  - 2010/06/30
SP  - 114-117
C1  - IJM 2010;3(1):114-117
DO  - 10.34196/ijm.00030
UR  - https://doi.org/10.34196/ijm.00030
AB  - This case study considers two frequently advocated approaches to reducing indirect taxation in Brazil: reduction in taxes on food; reduction in taxes on intermediate inputs to agriculture. To asses the effects of both on income distribution poverty levels, a bottom-up general equilibrium model of Brazil (TERM-BR) is linked to a microsimulation model. It is shown that one of the favoured policies is more poverty reducing, the other more income inequality reducing. Perhaps even more importantly, the analysis demonstrates that the two policies lead to very different outcomes in terms of inter-state transfers; a major political barrier to reform in a federal state.
KW  - CGE
KW  - inidrect tax
KW  - food
KW  - agriculture
KW  - regional
KW  - Brazil
JF  - IJM
SN  - 1747-5864
PB  - International Journal of Microsimulation
ER  -