English, Article, Journal or magazine article edition: Uma Metodologia Simplificada de Estimação da Carga Tributária Brasileira Trimestral Cláudio H. dos Santos; Fernanda Reginatto Costa

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Bookmark: http://trove.nla.gov.au/version/2622
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Uma Metodologia Simplificada de Estimação da Carga Tributária Brasileira Trimestral
Author
  • Cláudio H. dos Santos
  • Fernanda Reginatto Costa
Physical Description
  • preprint
Notes
  • 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
  • RePEc:ipe:ipetds:1281
Language
  • English
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