EFICIENCIA ECONÓMICA DE LA CARGA DE IMPUESTOS POR INCIDENTES EN EL SERVICIO DE BANDA ANCHA FIJA EN BRASIL
DOI:
https://doi.org/10.55532/1806-8944.2019.48Palabras clave:
Fiscalidad, Eficiencia económica, Banda anchaResumen
El sector de las telecomunicaciones se encuentra entre los más dinámicos de la economía brasileña. Su alcance se extiende a todas las actividades económicas y es un vínculo fundamental para el bienestar de la sociedad. En estas circunstancias, el costo de acceder a los servicios de telecomunicaciones ha sido el foco de atención entre los investigadores y los encargados de formular políticas. Un componente esencial de este alcance es el peso de los impuestos sobre los servicios.El presente estudio propone evaluar la eficiencia económica de los impuestos sobre el servicio de banda ancha fija en Brasil. La evidencia empírica se formula combinando un modelo econométrico, con observaciones para 5.517 municipios brasileños que tienen oferta de banda ancha fija, y calculando el peso muerto de los impuestos. Los resultados sugieren que la elasticidad precio de la demanda de banda ancha fija en el Brasil es del orden de -3.22% por cada 10% de aumento en el precio del servicio. La estimación de la elasticidad se realizó mediante un procedimiento de regresión de dos etapas. Para el precio variable, se utilizaron referencias de ofertas minoristas para 45,149 ofertas de servicios. Los datos utilizados en la regresión son de dominio público y los códigos utilizados para modelar están disponibles en los anexos de este estudio. En cuanto a la pérdida de eficiencia económica de los impuestos, se encontró que era R $ 0.262 por R $ 1.00 de impuestos recaudados con banda ancha fija El dimensionamiento de esta pérdida de eficiencia económica revela una perspectiva hasta ahora no disponible para el sector. Al final, se proponen propuestas alternativas para acuerdos tributarios más eficientes para consideraciones en el ámbito de la planificación fiscal a mediano y largo plazo para Brasil.
Citas
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54/2016/SEI/AD - Plano Geral de Metas de Competição (PGMC). ANATEL: Brasília.
. (2018a). Anatel Dados: Banda Larga. Consulta em 17/7/2018: http://www.anatel.gov.br/dados/
ARNOLD, J. 2008. Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries. OECD Economics Department Working Papers, N° 643, OECD Publishing.
ATKINSON, A.B., STIGLITZ, J.E. 1972. The structure of indirect taxation and economic efficiency. Journal of Public Economics, 1(1), p. 97–119.
ATROSTIC, B.K., NUNNS, J.R. 1988. Measuring Tax Burden: A Historical Perspective.
AUERBACH, A.J. 1985. The Theory of Excess Burden and Optimal Taxation ,in A. Auerbach e M. Feldstein (eds.), Handbook of Public Economics. Amsterdam, Netherlands: North-Holland.
AUERBACH, A.J, HASSET, K.A. 1999. A New Measure of Horizontal Equity. American Economic Review, 2002, v. 92, p. 1116-1125.
BAE, J., CHOI, Y.J., HAHN, J.H. 2014. Fixed and mobile broadband: Are they substitutes or complements? Economic Research Institute Research Paper n° 2014RWP-68. Yonsei University: Seul.
BARBOSA, A.L.N.H., SIQUEIRA, R.B. 2001. Imposto ótimo sobre o consumo: resenha da teoria e uma aplicação ao caso brasileiro. Texto para Discussão n° 811/2001. IPEA: Rio de Janeiro.
BERGSON, A. 1938. A reformulation of certain aspects of welfare economics. Quarterly Journal of Economics, v. 68, p. 233-252.
BOADWAY, R., CHAMBERLAIN, E., EMMERSON, C. 2010. Taxation of wealth and
wealth transfers. In: Dimensions of Tax Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba (eds). Chapter 8. Oxford University Press: London.
BOSKIN, M.J. 1976. Optimal tax theory, econometric evidence, and tax policy. Center for economic analysis of human behavior and social institutions, Working Paper n° 152. National Bureau of Economic Research (NBER): Stanford.
BUCHANAN, J., YOON, Y. J. 2003. Majoritarian exploitation of the fiscal commons: general taxes differential transfers. European Journal of Political Economy, 20, 1: 73–90.
DEVEREUX, M.B., LOVE, D.R., 1995. The dynamic effects of government spending policies in a two-sector endogenous growth model. Journal of Money, Credit and Banking 27, 232–254.
DIAMOND, P. A., MIRRLEES, J. A. 1971. Optimal taxation and public production: I
/II. American Economic Review, v. 61, p. 8-27; p. 261-278.
DODGSON, J. S. 1983. On the Accuracy and Appropriateness of Alternative Measures of Excess Burden. The Economic Journal Vol. 93, Supplement: Conference Papers (1983), p. 106-114.
DROUARD, J. (2011). Costs or gross benefits? What mainly drives cross-sectional variance in Internet adoption. Information Economics and Policy, 23, 127–140.
ENGEL, E., FISCHER, R., GALETOVIC, A. 2007. The Basic Public Finance of Public-Private Partnerships. National Bureau of Economic Research (NBER) Working Paper n°. 13284.
ENGEL, E., FISCHER, R., GALETOVIC, A. 2010. Infrastructure Provision and the PPP Premium. Yale University, mimeo.
Federal Communications Commission – FCC. 1997. Order FCC 97-157: Universalization, Support for Schools and Libraries and others. FCC: Washington.
FILHO, B.P., CÂNDIDO JÚNIOR, J.O., PEREIRA, F. 1999. Investimento e
Financiamento da Infraestrutura no Brasil: 1990/2002. Texto para discussão n° 680. IPEA: Brasília.
FEDERAÇÃO DAS INDÚSTRIAS DO ESTADO DO RIO DE JANEIRO - FIRJAN.
(2018). Índice FIRJAN de desenvolvimento municipal: Ano-Base 2016. FIRJAN: Rio de Janeiro.
FREITAS, L.C., MORAIS, L.E., GUTERRES, E.C. (2017). Efeitos da Desoneração
Tributária Sobre a Difusão da Banda Larga no Brasil: enfoque na incidência do FISTEL sobre o terminal de acesso individual por satélite. Radar nº 51 - Junho de 2017. IPEA: Brasília.
FRISCHTAK, C.R. 2009. O investimento em infraestrutura no Brasil: histórico recente e perspectivas. Pesquisa e planejamento econômico- PPE, v. 38, n. 2, ago. 2009. IPEA: Brasília.
GOLDFARB, A.; PRINCE, J. (2008). Internet adoption and usage patterns are different: Implications for the digital divide. Information Economics and Policy, 20, 2– 15.
GOOLSBEE, A. (2006). The Value of Broadband and the Deadweight Loss of Taxing New Technology. NBER Working Paper n° 11994, Issued in February 2006.
GRANGER, C. W. J., NEWBOLD, P. 1974: Spurious Regression in Econometrics, Journal of Econometrics. 2: 111–120. ISNN 0304–4076.
GRZYBOWSKI, L., VERBOVEN, F., 2013. Substitution and Complementarity between Fixed-Line and Mobile Access. NET Institute Working Paper n°13-09. Disponível em: https://ssrn.com/abstract=2335696 or http://dx.doi.org/10.2139/ssrn.2335696.
GSMA. 2016. Digital inclusion and mobile sector taxation in Brazil. Deloitte LLP Final Report to GSMA. London.
HAUGE, J.; PRIEGER, J. (2010). Demand-side programs to stimulate adoption of broadband: What works? Review of Network Economics, 9, 4.
HAUSMAN, J. 1981. Exact consumer´s surplus and deadweight loss. The American Economic Review 71 (4), p. 662-676.
. 1997. Valuing the Effect of Regulation on New Services in Telecommunications. Brookings Papers on Economic Activity: Microeconomics, pp. 1-38.
. 1998. Taxation by telecomunications regulation. In: Tax Policy and the Economy, V.12, Ed. James M. Poterba. MIT Press: Cambridge.
. 1999. Efficiency Effects on the U.S. Economy from Wireless Taxation. National Tax Journal 53 (3), p. 733-742.
HAUSMAN, J.A., NEWEY, W.K. 1992. Nonparametric estimation of exact consumer surplus and deadweight loss. Working Paper department of economics n° 93-2, Dec. 1992. MIT: Cambridge.
HEIJMAN, W. J. M., VAN OPHEM, J. A. C. 2005. Willingness to pay tax: The Laff er curve revisited for 12 OECD countries. Journal of Socio-Economics. 34, 5: 714–723.
HSING, Y., 1996. Estimating the laff er curve and policy implications. Journal of Socio-Economics., 25, 3: 395–401. ISSN 1053-5357.
IDA, T., KURODA, T. (2006). Discrete choice analysis of demand for broadband in Japan. Journal of Regulatory Economics, 29(1), 5-22.
INSTITUTO BRASILEIRO DE GEOGRAFIA E ESTATÍSTICA- IBGE. (2018a). Séries
Históricas: Sistema Nacional de Índices de Preços ao Consumidor. IBGE: Rio de Janeiro.
. (2018b). Pesquisa Anual de Serviços - PAS. IBGE: Rio de Janeiro.
IHORI, T., YANG, C. C., 2010: Laffer paradox, Leviathan, and political contest. Public Choice. 151:137–148.
KALATHIL, S., BOAS, T.C. (2003). Open Networks, Closed Regimes: The Impact of the Internet on Authoritarian Rule. Carnegie Endowment for International Peace: Washington.
KATZ, R., L., FLORES-ROUX, E., MARISCAL, J. (2011). The Impact of Taxation on
the Development of the Mobile Broadband Sector. Telecom Advisory Services, LLC. GSMA: 2011.
KING, R.G., REBELO, S., 1990. Public policy and economic growth: developing neoclassical implications. Journal of Political Economy 98, 126–150.
LAFFER, A. B., 1981. Government exactions and Revenue defi ciencies. Cato Journal, Cato Institute, vol. 1(1), pages 1-21.
LAFFER, A. B. 2004. The Laffer Curve: Past, Present, and Future.The heritage foundation n° 1765, June 1, 2004.
LEITE, G.C. 2016. A não cumulatividade do IPI na exportação de mercadorias nacionais sob a perspectiva da análise jurídica da política econômica: neutralidade da incidência tributária e efetividade do creditamento. Dissertação apresentada ao Programa de Pós Graduação da Faculdade de Direito da Universidade de Brasília – UnB como requisito parcial para a obtenção do título de mestre em Direito, Estado e Constituição. Universidade de Brasília: Brasília.
MANKIW, N. G., WEINZIERL, M., YAGAN, C. 2009. Optimal taxation in theory and practice. Journal of Economic Perspectives 23: 147-174.
MAYSHAR, J. 1990. On measures of excess burden and their application. Journal of Public Economics Volume 43 (3),p. 263-289.
MEIRELLES, D.S. 2003. O setor de serviços e os serviços de infraestrutura econômica. Tese de Doutorado, Universidade Federal do Rio de Janeiro, 2003.
MILESI-FERRETTI, G.M., ROUBINI, N., 1998. On the taxation of human and physical capital in models of endogenous growth. Journal of Public Economics 70, 237–254.
MIRRLEES, J.A. 1971. An Exploration in the Theory of Optimal Income Taxation, Review of Economic Studies 38, 175-208.
OCDE. 2007. Infrastructure to 2030: Main findings and policy recommendations. Coord. STEVENSI, B., SCHIEB, P-A. OECD Publishing: Paris.
PAES, N.L. (2010). A Curva de Laffer e o imposto sobre produtos industrializados – evidências setoriais. Cad. Fin. Públ., n. 10, p. 5-22, dez. 2010. ESAF: Brasília.
PAZ FILHO, P.H. 2009. Alternativas de políticas públicas para a banda larga. Série cadernos de altos estudos n° 6. Edições Câmara, 2009, 291 p. Câmara dos Deputados: Brasília.
PECORINO, P., 1993. Tax structure and growth in a model with human capital. Journal of Public Economics 47, 273–297.
PECORINO, P. 1995. Tax rates and tax revenues in a model of growth through human capital accumulation. Journal of Monetary Economics 36:527–539.
PIKETTY, T., SAEZ, E. 2012. Optimal labor income taxation. NBER Working Paper 18521.
PRIEGER, J.E. 1998. Universal Service and the Telecommunications Act of 1996. Telecommunications Policy 22(1):57-71.
PRIEGER, J.E., SEXTON, T.A., NELLEN, A.M. 2003. The Taxation of
Telecommunications In California in the Information Age. State Tax Notes (2003): 765-789.
RAMSEY, F. 1927. A Contribution to the Theory of Taxation," Economic Journal, 37, (March), 47-61.
ROMER, C. D., ROMER, D.H. 2010. The macroeconomic effects of tax changes: estimates based on a new measure of fiscal shocks. American Economic Review 100 (June 2010): 763–801.
SAEZ, E., 2001: Using elasticities to derive optimal income tax rates. Review of Economic Studies.68: 205–229.
SALANIÉ, B. 2011. The Economics of Taxation, 2nd ed., MIT Press.
SAMUELSON, P. A. 1977. Reaffirming the existence of “reasonable” Bergson- Samuelson social welfare functions. Economica, v. 16, p. 265-288.
STOKEY, N.L., REBELO, S., 1995. Growth effects of Sat-rate taxes. Journal of Political Economy 103, 519–550.
SILVA, A. M.; KUBOTA, L.C.; GOTTSCHALK, M. V.; MOREIRA, S. V. 2011.
Economia de Serviços: Uma Revisão de literatura. Brasília. Texto para discussão nº 1173. IPEA: Brasília.
SZAROWSKÁ, I. 2011. Changes in taxation and their impact on economic growth in the European Union. Acta univ. agric. et silvic. Mendel. Brun, 59, 2:325–332.
UIT – União Internacional de Telecomunicações. 2013. Taxing telecommunication/ICT services: an overview. Regulatory and Market environment. Report. UIT: Genebra.
VAN DEN HAUWE, L. 2000. The Case for Supply Side Economics Revisited: The Effect of Time Preference. European Journal of Law and Economics. 10: 139–160.
WORLD BANK. 2016. Digital dividends. World Development Report 2016. The World Bank: Washington, DC.
54/2016/SEI/AD - Plano Geral de Metas de Competição (PGMC). ANATEL: Brasília.
. (2018a). Anatel Dados: Banda Larga. Consulta em 17/7/2018: http://www.anatel.gov.br/dados/
ARNOLD, J. 2008. Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries. OECD Economics Department Working Papers, N° 643, OECD Publishing.
ATKINSON, A.B., STIGLITZ, J.E. 1972. The structure of indirect taxation and economic efficiency. Journal of Public Economics, 1(1), p. 97–119.
ATROSTIC, B.K., NUNNS, J.R. 1988. Measuring Tax Burden: A Historical Perspective.
AUERBACH, A.J. 1985. The Theory of Excess Burden and Optimal Taxation ,in A. Auerbach e M. Feldstein (eds.), Handbook of Public Economics. Amsterdam, Netherlands: North-Holland.
AUERBACH, A.J, HASSET, K.A. 1999. A New Measure of Horizontal Equity. American Economic Review, 2002, v. 92, p. 1116-1125.
BAE, J., CHOI, Y.J., HAHN, J.H. 2014. Fixed and mobile broadband: Are they substitutes or complements? Economic Research Institute Research Paper n° 2014RWP-68. Yonsei University: Seul.
BARBOSA, A.L.N.H., SIQUEIRA, R.B. 2001. Imposto ótimo sobre o consumo: resenha da teoria e uma aplicação ao caso brasileiro. Texto para Discussão n° 811/2001. IPEA: Rio de Janeiro.
BERGSON, A. 1938. A reformulation of certain aspects of welfare economics. Quarterly Journal of Economics, v. 68, p. 233-252.
BOADWAY, R., CHAMBERLAIN, E., EMMERSON, C. 2010. Taxation of wealth and
wealth transfers. In: Dimensions of Tax Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba (eds). Chapter 8. Oxford University Press: London.
BOSKIN, M.J. 1976. Optimal tax theory, econometric evidence, and tax policy. Center for economic analysis of human behavior and social institutions, Working Paper n° 152. National Bureau of Economic Research (NBER): Stanford.
BUCHANAN, J., YOON, Y. J. 2003. Majoritarian exploitation of the fiscal commons: general taxes differential transfers. European Journal of Political Economy, 20, 1: 73–90.
DEVEREUX, M.B., LOVE, D.R., 1995. The dynamic effects of government spending policies in a two-sector endogenous growth model. Journal of Money, Credit and Banking 27, 232–254.
DIAMOND, P. A., MIRRLEES, J. A. 1971. Optimal taxation and public production: I
/II. American Economic Review, v. 61, p. 8-27; p. 261-278.
DODGSON, J. S. 1983. On the Accuracy and Appropriateness of Alternative Measures of Excess Burden. The Economic Journal Vol. 93, Supplement: Conference Papers (1983), p. 106-114.
DROUARD, J. (2011). Costs or gross benefits? What mainly drives cross-sectional variance in Internet adoption. Information Economics and Policy, 23, 127–140.
ENGEL, E., FISCHER, R., GALETOVIC, A. 2007. The Basic Public Finance of Public-Private Partnerships. National Bureau of Economic Research (NBER) Working Paper n°. 13284.
ENGEL, E., FISCHER, R., GALETOVIC, A. 2010. Infrastructure Provision and the PPP Premium. Yale University, mimeo.
Federal Communications Commission – FCC. 1997. Order FCC 97-157: Universalization, Support for Schools and Libraries and others. FCC: Washington.
FILHO, B.P., CÂNDIDO JÚNIOR, J.O., PEREIRA, F. 1999. Investimento e
Financiamento da Infraestrutura no Brasil: 1990/2002. Texto para discussão n° 680. IPEA: Brasília.
FEDERAÇÃO DAS INDÚSTRIAS DO ESTADO DO RIO DE JANEIRO - FIRJAN.
(2018). Índice FIRJAN de desenvolvimento municipal: Ano-Base 2016. FIRJAN: Rio de Janeiro.
FREITAS, L.C., MORAIS, L.E., GUTERRES, E.C. (2017). Efeitos da Desoneração
Tributária Sobre a Difusão da Banda Larga no Brasil: enfoque na incidência do FISTEL sobre o terminal de acesso individual por satélite. Radar nº 51 - Junho de 2017. IPEA: Brasília.
FRISCHTAK, C.R. 2009. O investimento em infraestrutura no Brasil: histórico recente e perspectivas. Pesquisa e planejamento econômico- PPE, v. 38, n. 2, ago. 2009. IPEA: Brasília.
GOLDFARB, A.; PRINCE, J. (2008). Internet adoption and usage patterns are different: Implications for the digital divide. Information Economics and Policy, 20, 2– 15.
GOOLSBEE, A. (2006). The Value of Broadband and the Deadweight Loss of Taxing New Technology. NBER Working Paper n° 11994, Issued in February 2006.
GRANGER, C. W. J., NEWBOLD, P. 1974: Spurious Regression in Econometrics, Journal of Econometrics. 2: 111–120. ISNN 0304–4076.
GRZYBOWSKI, L., VERBOVEN, F., 2013. Substitution and Complementarity between Fixed-Line and Mobile Access. NET Institute Working Paper n°13-09. Disponível em: https://ssrn.com/abstract=2335696 or http://dx.doi.org/10.2139/ssrn.2335696.
GSMA. 2016. Digital inclusion and mobile sector taxation in Brazil. Deloitte LLP Final Report to GSMA. London.
HAUGE, J.; PRIEGER, J. (2010). Demand-side programs to stimulate adoption of broadband: What works? Review of Network Economics, 9, 4.
HAUSMAN, J. 1981. Exact consumer´s surplus and deadweight loss. The American Economic Review 71 (4), p. 662-676.
. 1997. Valuing the Effect of Regulation on New Services in Telecommunications. Brookings Papers on Economic Activity: Microeconomics, pp. 1-38.
. 1998. Taxation by telecomunications regulation. In: Tax Policy and the Economy, V.12, Ed. James M. Poterba. MIT Press: Cambridge.
. 1999. Efficiency Effects on the U.S. Economy from Wireless Taxation. National Tax Journal 53 (3), p. 733-742.
HAUSMAN, J.A., NEWEY, W.K. 1992. Nonparametric estimation of exact consumer surplus and deadweight loss. Working Paper department of economics n° 93-2, Dec. 1992. MIT: Cambridge.
HEIJMAN, W. J. M., VAN OPHEM, J. A. C. 2005. Willingness to pay tax: The Laff er curve revisited for 12 OECD countries. Journal of Socio-Economics. 34, 5: 714–723.
HSING, Y., 1996. Estimating the laff er curve and policy implications. Journal of Socio-Economics., 25, 3: 395–401. ISSN 1053-5357.
IDA, T., KURODA, T. (2006). Discrete choice analysis of demand for broadband in Japan. Journal of Regulatory Economics, 29(1), 5-22.
INSTITUTO BRASILEIRO DE GEOGRAFIA E ESTATÍSTICA- IBGE. (2018a). Séries
Históricas: Sistema Nacional de Índices de Preços ao Consumidor. IBGE: Rio de Janeiro.
. (2018b). Pesquisa Anual de Serviços - PAS. IBGE: Rio de Janeiro.
IHORI, T., YANG, C. C., 2010: Laffer paradox, Leviathan, and political contest. Public Choice. 151:137–148.
KALATHIL, S., BOAS, T.C. (2003). Open Networks, Closed Regimes: The Impact of the Internet on Authoritarian Rule. Carnegie Endowment for International Peace: Washington.
KATZ, R., L., FLORES-ROUX, E., MARISCAL, J. (2011). The Impact of Taxation on
the Development of the Mobile Broadband Sector. Telecom Advisory Services, LLC. GSMA: 2011.
KING, R.G., REBELO, S., 1990. Public policy and economic growth: developing neoclassical implications. Journal of Political Economy 98, 126–150.
LAFFER, A. B., 1981. Government exactions and Revenue defi ciencies. Cato Journal, Cato Institute, vol. 1(1), pages 1-21.
LAFFER, A. B. 2004. The Laffer Curve: Past, Present, and Future.The heritage foundation n° 1765, June 1, 2004.
LEITE, G.C. 2016. A não cumulatividade do IPI na exportação de mercadorias nacionais sob a perspectiva da análise jurídica da política econômica: neutralidade da incidência tributária e efetividade do creditamento. Dissertação apresentada ao Programa de Pós Graduação da Faculdade de Direito da Universidade de Brasília – UnB como requisito parcial para a obtenção do título de mestre em Direito, Estado e Constituição. Universidade de Brasília: Brasília.
MANKIW, N. G., WEINZIERL, M., YAGAN, C. 2009. Optimal taxation in theory and practice. Journal of Economic Perspectives 23: 147-174.
MAYSHAR, J. 1990. On measures of excess burden and their application. Journal of Public Economics Volume 43 (3),p. 263-289.
MEIRELLES, D.S. 2003. O setor de serviços e os serviços de infraestrutura econômica. Tese de Doutorado, Universidade Federal do Rio de Janeiro, 2003.
MILESI-FERRETTI, G.M., ROUBINI, N., 1998. On the taxation of human and physical capital in models of endogenous growth. Journal of Public Economics 70, 237–254.
MIRRLEES, J.A. 1971. An Exploration in the Theory of Optimal Income Taxation, Review of Economic Studies 38, 175-208.
OCDE. 2007. Infrastructure to 2030: Main findings and policy recommendations. Coord. STEVENSI, B., SCHIEB, P-A. OECD Publishing: Paris.
PAES, N.L. (2010). A Curva de Laffer e o imposto sobre produtos industrializados – evidências setoriais. Cad. Fin. Públ., n. 10, p. 5-22, dez. 2010. ESAF: Brasília.
PAZ FILHO, P.H. 2009. Alternativas de políticas públicas para a banda larga. Série cadernos de altos estudos n° 6. Edições Câmara, 2009, 291 p. Câmara dos Deputados: Brasília.
PECORINO, P., 1993. Tax structure and growth in a model with human capital. Journal of Public Economics 47, 273–297.
PECORINO, P. 1995. Tax rates and tax revenues in a model of growth through human capital accumulation. Journal of Monetary Economics 36:527–539.
PIKETTY, T., SAEZ, E. 2012. Optimal labor income taxation. NBER Working Paper 18521.
PRIEGER, J.E. 1998. Universal Service and the Telecommunications Act of 1996. Telecommunications Policy 22(1):57-71.
PRIEGER, J.E., SEXTON, T.A., NELLEN, A.M. 2003. The Taxation of
Telecommunications In California in the Information Age. State Tax Notes (2003): 765-789.
RAMSEY, F. 1927. A Contribution to the Theory of Taxation," Economic Journal, 37, (March), 47-61.
ROMER, C. D., ROMER, D.H. 2010. The macroeconomic effects of tax changes: estimates based on a new measure of fiscal shocks. American Economic Review 100 (June 2010): 763–801.
SAEZ, E., 2001: Using elasticities to derive optimal income tax rates. Review of Economic Studies.68: 205–229.
SALANIÉ, B. 2011. The Economics of Taxation, 2nd ed., MIT Press.
SAMUELSON, P. A. 1977. Reaffirming the existence of “reasonable” Bergson- Samuelson social welfare functions. Economica, v. 16, p. 265-288.
STOKEY, N.L., REBELO, S., 1995. Growth effects of Sat-rate taxes. Journal of Political Economy 103, 519–550.
SILVA, A. M.; KUBOTA, L.C.; GOTTSCHALK, M. V.; MOREIRA, S. V. 2011.
Economia de Serviços: Uma Revisão de literatura. Brasília. Texto para discussão nº 1173. IPEA: Brasília.
SZAROWSKÁ, I. 2011. Changes in taxation and their impact on economic growth in the European Union. Acta univ. agric. et silvic. Mendel. Brun, 59, 2:325–332.
UIT – União Internacional de Telecomunicações. 2013. Taxing telecommunication/ICT services: an overview. Regulatory and Market environment. Report. UIT: Genebra.
VAN DEN HAUWE, L. 2000. The Case for Supply Side Economics Revisited: The Effect of Time Preference. European Journal of Law and Economics. 10: 139–160.
WORLD BANK. 2016. Digital dividends. World Development Report 2016. The World Bank: Washington, DC.
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13-03-2020
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Freitas , L. C. ., & de Morais, L. E. (2020). EFICIENCIA ECONÓMICA DE LA CARGA DE IMPUESTOS POR INCIDENTES EN EL SERVICIO DE BANDA ANCHA FIJA EN BRASIL. CUADERNO DE FINANZAS PÚBLICAS, 19(2). https://doi.org/10.55532/1806-8944.2019.48
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