Tax Reform 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 indust...
| Autores: | ; ; ; |
|---|---|
| Tipo de documento: | Artículo |
| Estado: | Accepted version |
| Fecha de publicación: | 2024 |
| País: | España |
| Institución: | Universidad de Barcelona |
| Repositorio: | Dipòsit Digital de la UB |
| OAI Identifier: | oai:diposit.ub.edu:2445/219140 |
| Acceso en línea: | https://hdl.handle.net/2445/219140 |
| Nivel de acceso: | Acceso con embargo |
| Palabra clave: | Reforma fiscal Producte interior brut Brasil Tax reform Gross domestic product Brazil |
| _version_ | 1878736259295215616 |
|---|---|
| author | Delalibera, Bruno R. |
| author2 | Ferreira, Pedro Gomes, Diego Soares, Johann |
| author2_role | author author author |
| author_browse | Delalibera, Bruno R. Ferreira, Pedro Gomes, Diego Soares, Johann |
| author_facet | Delalibera, Bruno R. Ferreira, Pedro Gomes, Diego Soares, Johann |
| author_role | author |
| collection | Dipòsit Digital de la UB |
| description | 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. |
| eu_rights_str_mv | embargoedAccess |
| format | article |
| id | ES_8becf1e7eb3db55dbe5bd8a52d71edf9 |
| institution | Universidad de Barcelona |
| instname_str | Universidad de Barcelona |
| network_acronym_str | ES |
| network_name_str | España |
| oai_identifier_str | oai:diposit.ub.edu:2445/219140 |
| publishDate | 2024 |
| publishDateSort | 2024 |
| publisher | Elsevier B.V. |
| publisherStr | Elsevier B.V. |
| reponame_str | Dipòsit Digital de la UB |
| spelling | Tax Reform and Network Effects Delalibera, Bruno R. Ferreira, Pedro Gomes, Diego Soares, Johann Reforma fiscal Producte interior brut Brasil Tax reform Gross domestic product Brazil 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. Elsevier B.V. https://hdl.handle.net/2445/219140 |
| spellingShingle | Tax Reform and Network Effects Delalibera, Bruno R. Reforma fiscal Producte interior brut Brasil Tax reform Gross domestic product Brazil |
| status_str | acceptedVersion |
| title | Tax Reform and Network Effects |
| title_full | Tax Reform and Network Effects |
| title_fullStr | Tax Reform and Network Effects |
| title_full_unstemmed | Tax Reform and Network Effects |
| title_short | Tax Reform and Network Effects |
| title_sort | Tax Reform and Network Effects |
| topic | Reforma fiscal Producte interior brut Brasil Tax reform Gross domestic product Brazil |
| topic_facet | Reforma fiscal Producte interior brut Brasil Tax reform Gross domestic product Brazil |
| url | https://hdl.handle.net/2445/219140 |