Indirect Tax Reform in Brazil
Firm Dynamics, Informality and Simples Nacional
Keywords:
Tax Reform, Simples Nacional, General Equilibrium, ProductivityAbstract
In this article, we analyze the impact of the tax reform recently approved in Brazil. We developed
a general equilibrium model that incorporates sectoral heterogeneity, informality and a special
tax regime for small businesses: Simples Nacional. Simulating the reform with a measure to
simplify the tax system, we estimate an increase of up to 4.5% in GDP, with 2.7% due to the
approximation of rates between sectors and up to 1.8% due to the simplification of the tax
system. The results are significantly different in simulations in which informality and Simples
are not present.
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