Um novo experimento para os efeitos dos instrumentos fiscais na economia brasileira : uma análise de equilíbrio geral computável

Detalhes bibliográficos
Ano de defesa: 2019
Autor(a) principal: Beppler, Lucas Souza lattes
Orientador(a): Moraes, Gustavo Inácio de lattes
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica do Rio Grande do Sul
Programa de Pós-Graduação: Programa de Pós-Graduação em Economia do Desenvolvimento
Departamento: Escola de Negócios
País: Brasil
Palavras-chave em Português:
Área do conhecimento CNPq:
Link de acesso: http://tede2.pucrs.br/tede2/handle/tede/8630
Resumo: This study reproduces, quantitatively, two categories of fiscal policy, expansionary and contractionary, and its two instruments of execution, expenditure and taxes, based on a Computable General Equilibrium model, ORANI-G, adapted to the Brazilian Input-Output Table of 2015, to evaluate the effects of different fiscal policies in a national economy. The aim of this study is to analyze the results obtained in light of selected fiscal literature of the last three decades. Consequently, in this experiment, a new position is established regarding the relationship between fiscal policies and economic growth. The macroeconomic and sectoral results do not testify in favor of expansionary effects of fiscal consolidation, opposing itself to the ideas of Alberto Alesina, enthusiastic of expansionary fiscal adjustments based on government expenditures reduction. The instrument of government expenditure in expansionary and contractionary fiscal policies was shown to have limited economic effect. The effective economic growth was only realized through the instrument of tax reduction. The reduction in taxation has led to considerable increases in macroeconomic and microeconomic variables. The results, therefore, converges to ideas developed by Robert Lucas, enthusiast of the elimination of capital taxes. In the Brazilian economy of 2015, apparently, the fiscal and economic deterioration does not allow that fiscal adjustments have expansionary effects, contrary to whats is observed in the Brazilian economy of 2010.