Uma Metodologia Simplificada de Estimação da Carga Tributária Brasileira Trimestral

This article presents a simplified methodology for estimating quarterly figures for the Brazilian aggregate gross tax rate, details the practical problems one has to tackle when trying to implement it (as of December, 2006) and, finally, presents (and briefly discusses) the estimates one obtains for the period beginning in the third quarter of 1994 and finishing in the third quarter of 2006. Revised estimates based on the new Brazilian national accounts are discussed in a post scriptum

MoreLess

Year of publication:	2007-05
Authors:	Santos, Cláudio H. dos ; Costa, Fernanda Reginatto
Institutions:	Instituto de Pesquisa Econômica Aplicada (IPEA), Government of Brazil

More details

Extent:	application/pdf
Series:	Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	Number 1281 39 pages
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004970520