Arrecadação governamental e sistema tributário como resultados políticos

• Ano de defesa: 2014
• Autor(a) principal: Souza, Gustavo Moreira de
• Orientador(a): Berriel, Tiago Couto
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Tamanho de governo; Mercados incompletos; Dynamics macroeconomic model of political economy; Government size; Incomplete markets; Modelo macroeconômico dinâmico de economia política
• Link de acesso: https://hdl.handle.net/10438/12096

This paper introduces simultaneous choices of the political, taxation and expenditure government systems in a dynamics macroeconomic model of political economy with incomplete markets where the size of government must be decided in each period. The paper also evaluates the effect of each one of these institutions on the political equilibrium. The inclusion of these variables makes the model more realistic and makes possible the study of how government policy is chosen by society. The more general specification of the model calibrated to the EUA reproduced the effective tax rate and capital-labor tax rate observed in data.