税收改革和网络效应

IF 1.9 3区经济学 Q2 ECONOMICS

Journal of Economic Dynamics & Control Pub Date : 2024-04-15 DOI:10.1016/j.jedc.2024.104862

Bruno R. Delalibera , Pedro Cavalcanti Ferreira , Diego B.P. Gomes , Johann Soares

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引用次数: 0

摘要

本文利用具有市场支配力的多个行业的一般均衡模型，研究了消除税率异质性和累计征税的税制改革的影响。各行业通过投入产出联系在一起，税收的变化并不局限于行业内部。我们以税制高度扭曲的巴西为例对模型进行了校准。收入中性的税制改革带来了 7.9% 的国内生产总值收益和 1.8% 的福利收益。仅仅消除增值税税率差异就能使 GDP 增长 6.0%。由于传播效应，10 个行业的直接税增加了，但产出和利润并没有下降。

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Tax reforms and network effects

This paper investigates the effects of a tax reform that eliminates tax rate heterogeneity and cumulative taxation using a general equilibrium model with multiple sectors with market power. Industries are connected through input-output linkages, and changes in taxation are not confined within industries. We calibrate the model to Brazil, a country with a highly distorted tax system. The revenue-neutral tax reform generates gains of 7.9% of GDP and 1.8% of welfare. Just eliminating VAT rate dispersion leads to a 6.0% increase in GDP. Due to propagation effects, in 10 sectors direct taxes increased but output and profits did not fall.

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来源期刊

Journal of Economic Dynamics & Control ECONOMICS-

CiteScore

3.10

自引率

10.50%

发文量

199

期刊介绍： The journal provides an outlet for publication of research concerning all theoretical and empirical aspects of economic dynamics and control as well as the development and use of computational methods in economics and finance. Contributions regarding computational methods may include, but are not restricted to, artificial intelligence, databases, decision support systems, genetic algorithms, modelling languages, neural networks, numerical algorithms for optimization, control and equilibria, parallel computing and qualitative reasoning.