1. Micro-macro linkage
  2. Taxes and benefits
Download icon

Tax Reform, Income Distribution and Poverty in Brazil: An Applied General Equilibrium Analysis

  1. Joaquim B de de Souza Ferreira Filho  Is a corresponding author
  2. Carliton V dos Santos  Is a corresponding author
  3. Sandra M do Prado Lima  Is a corresponding author
  1. Escola Superior de Agricultura “Luiz de Queiroz”-ESALQ, University of São Paulo-USP, Brazil
  2. Universidade Estadual do Oeste do Paraná – UNIOESTE, Brazil
  3. Universidade Estadual de Londrina – UEL, Brazil
Research note
Cite this article as: J. B de de Souza Ferreira Filho, C. V dos Santos, S. M do Prado Lima; 2010; Tax Reform, Income Distribution and Poverty in Brazil: An Applied General Equilibrium Analysis; International Journal of Microsimulation; 3(1); 114-117. doi: 10.34196/ijm.00030
2 tables

Tables

Table 1
Model results
Experiment
1 2
Indirect tax collection loss (millions R$) −7,009.0 −2,185.0
Poor households (%) −0.86 −0.46
Poor persons (HR) (%) −0.91 −0.51
Average poverty gap −1.46 −0.63
Average squared poverty gap (FGT) −1.40 −0.64
GINI index −0.04 −0.06
Households leaving poverty (count) −135,552 −76,882
Table 2
Model results: Variation in the number of poor households, by income class.
Experiment 1 Experiment 2
Income class Real income House-holds (count) Real income House-holds (count)
(poorest)
1 POF[1] 2.46 −12,928 0.824 −6,817
2 POF[2] 2.06 −8,770 0.637 −5,245
3 POF[3] 1.94 −39,098 0.635 −14,963
4 POF[4] 1.75 −42,576 0.589 −27,733
5 POF[5] 1.65 −32,065 0.553 −23,741
6 POF[6] 1.54 −5,090 0.524 −1,713
7 POF[7] 1.32 1,340 0.458 751
8 POF[8] 1.03 1,413 0.395 924
9 POF[9]* 1.06 1,233 0.383 850
10 POF[10] (richest) 0.70 989 0.294 825
Total (households) −135,552 −76,862

Download links

A two-part list of links to download the article, or parts of the article, in various formats.

Downloads (link to download the article as PDF)

Download citations (links to download the citations from this article in formats compatible with various reference manager tools)

Open citations (links to open the citations from this article in various online reference manager services)