Welfare impacts of a negative income tax on regions of Brazil

被引：1

作者：

Wolf, Rayan ^{[1
]}

Gurgel, Angelo C. ^{[2
]}

Cardoso, Leonardo C. B. ^{[1
]}

Trotter, Ian M. ^{[1
]}

Nazareth, Marcos S. ^{[1
]}

Teixeira, Erly C. ^{[1
]}

机构：

[1] Univ Fed Vicosa, BR-36570000 Vicosa, MG, Brazil

[2] Fundacao Getulio Vargas, Escola Econ Sao Paulo, Sao Paulo, Brazil

来源：

ECONOMIC SYSTEMS RESEARCH | 2023年 / 35卷 / 02期

关键词：

Negative income tax; social programs; welfare; general equilibrium model; CASH TRANSFER PROGRAMS; BOLSA-FAMILIA; TRANSFERS;

D O I：

10.1080/09535314.2021.1975098

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper aims to analyze the effects of a public policy based on negative income tax (NIT) ideals as an alternative to the current social programs of income transfer in Brazil. A multiregional applied computable general equilibrium model of Brazil's economy is used to analyze the impacts on households' welfare, split into 10 income classes, and 2 factors (capital and labor) for each of 5 major regions. By analyzing two scenarios for the proposed policy, we show that the NIT could be more effective than the current social programs as well as resulting in longer lasting outcomes.

引用

页码：301 / 323

页数：23

共 50 条

[41] Tax evasion and optimal corporate income tax rates in a growing economy
Hori, Takeo
Maebayashi, Noritaka
Morimoto, Keiichi
MACROECONOMIC DYNAMICS, 2023, 27 (03) : 743 - 769
[42] Decomposing Changes in Inequality and Welfare Between EU Regions: The Roles of Population Change, Re-Ranking and Income Growth
Mussini, Mauro
SOCIAL INDICATORS RESEARCH, 2017, 130 (02) : 455 - 478
[43] Decomposing Changes in Inequality and Welfare Between EU Regions: The Roles of Population Change, Re-Ranking and Income Growth
Mauro Mussini
Social Indicators Research, 2017, 130 : 455 - 478
[44] Welfare Effects of Tax Reform: Case of Korea
Kim, Sunghyun
2007 KDI-KAEA CONFERENCE ON ENHANCING PRODUCTIVITY AND SUSTAINING GROWTH, 2007, : 245 - 265
[45] LABOUR TAX BURDEN AND WELFARE OF THE POPULATION IN LATVIA
Petra, Sabine
Leibus, Inguna
NEW CHALLENGES IN ECONOMIC AND BUSINESS DEVELOPMENT - 2020: ECONOMIC INEQUALITY AND WELL-BEING, 2020, : 371 - 379
[46] Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families
Lim, Younghee
DeJohn, Tara V.
Murray, Drew
SOCIAL WORK, 2012, 57 (02) : 175 - 184
[47] Should income be taken for granted as a sole driver of welfare? Bayesian insight on the relevance of non-income drivers of welfare
Wisniewski, Tomasz P.
INTERNATIONAL JOURNAL OF MANAGEMENT AND ECONOMICS, 2018, 54 (01) : 58 - 68
[48] Measuring the impacts of welfare service innovations
Sillanpaa, Virpi
INTERNATIONAL JOURNAL OF PRODUCTIVITY AND PERFORMANCE MANAGEMENT, 2013, 62 (05) : 474 - 489
[49] The welfare impacts of discriminatory price tariffs
Danias, Nikolaos
Swales, J. Kim
ENERGY ECONOMICS, 2018, 71 : 321 - 331
[50] The earned income tax credit and food insecurity
Lenhart, Otto
AMERICAN JOURNAL OF AGRICULTURAL ECONOMICS, 2023, 105 (05) : 1543 - 1570

← 1 2 3 4 5 →