Estimação da curva de Laffer para o IPI no Brasil : uma abordagem de fronteira estocástica




The revenue from taxes responds to various factors. Among the most important, evidently, stand the rates applied. Nevertheless, one must also consider the level of economic activity, the amplitude and complexity of the tax brackets and the system regarding each specific tax, the level of technology employed by each of the sectors under study, among others, which are also responsible for the systems technical efficiency or inefficiency, for its neutrality and for the negative effect it might impose on the productive environment. That is called tax buoyancy, which is response in the tax collection to a variation in its basis of imposition, but also, in a way, a measure of the efficiency of each tax or of the tax system as a whole. The objectives of this study, by applying the Frontier software to the data supplied by the Instituto Brasileiro de Geografia e Estatística and by the Secretaria da Receita Federal do Brasil, are to observe and determine which variables affect (positively or negatively) the revenue of three corporate taxes, which of those taxes cause the largest drag on the industry and if it is possible to overview ways to make those taxes more effective. The main objective is to verify the existence of a Laffer Curve for Brazilian federal taxes.


tax buoyancy frontier econometrics curva de laffer csll stochastic frontier production function economia cofins pis eficiência ipi economia do setor público funções de fronteira estocástica de produção irpj econometria laffer curve performance tributária taxation ipi csll tributação irpj tax performance tax buoyancy pis frontier cofins public sector economics efficiency

Documentos Relacionados