Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/220299 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
Discussion Paper No. 211
Verlag: 
Institute for Applied Economic Research (ipea), Brasília
Zusammenfassung: 
This paper uses Brazilian quarterly data, from the period January/2002 to June/2015, to estimate the impact of taxes over gross domestic product (GDP) per capita. The econometric results show a negative and statistically significant impact of the overall tax burden over per capita GDP. In average, an increase of 1 percent in the overall tax burden decreases GDP per capita by 0.3 percent. This result is very similar in magnitude with those presented by Heady et al. (2011). Furthermore, additional econometric results pointed out that a revenue neutral fiscal policy which changes the tax structure toward consumption taxes and personal income taxes would improve economic growth. Besides that, we strongly recommend against both taxes over the capital stock (mainly the recurrent ones) and the corporate income taxes.
Schlagwörter: 
tax
economic growth
fiscal policy prescription
JEL: 
E62
E69
H20
Dokumentart: 
Working Paper

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