Impacto Redistributivo da Reforma da Tributacao do Consumo no Brasil: Simulacoes Baseadas no PLP68/2024
Rozane Bezerra de Siqueira, Jose Ricardo Bezerra Nogueira, Carlos, Feitosa Luna
TL;DR
This study estimates how the proposed consumption tax reform in Brazil (PLP 68/2024) affects the overall tax rate and distribution of tax burdens among households through simulations.
Contribution
It provides the first detailed simulation-based analysis of the redistributional impacts of the recent Brazilian consumption tax reform proposal.
Findings
Reform alters the reference tax rate significantly.
Tax burden distribution shifts among household income groups.
Simulations suggest notable redistribution effects.
Abstract
The aim of this study is to estimate the implications for the reference rate and for the distribution of the tax burden among households from the consumption tax reform as outlined in the version of the Projeto de Lei Complementar (PLP) 68 approved by the Brazilian Chamber of Deputies in July 2024.
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Taxonomy
TopicsFiscal Policy and Economic Growth · Taxation and Compliance Studies