Impact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect

Several countries have been experiencing a process of population aging. In Brazil, this demographic process, according to Brazilian Institute of Geography and Statistics projections, reaching 24% in 2040 and 34% in 2060. Thus, the present study innovates when proposing the evaluation of the impact...

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Autores principales:	Rafael Ferreira Tiné, Carlos Eduardo de Freitas, Nelson Leitão Paes
Formato:	article
Lenguaje:	EN PT
Publicado:	Universidade de São Paulo 2020
Materias:	Population aging Overlapping generations model (OLG) Tax revenue Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/bd76884c4bfa4cdc8bd29391fb9ae6fd
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spelling	oai:doaj.org-article:bd76884c4bfa4cdc8bd29391fb9ae6fd2021-11-24T14:25:18ZImpact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect10.1590/0101-41615012rcn0101-41611980-5357https://doaj.org/article/bd76884c4bfa4cdc8bd29391fb9ae6fd2020-03-01T00:00:00Zhttps://www.revistas.usp.br/ee/article/view/155829https://doaj.org/toc/0101-4161https://doaj.org/toc/1980-5357 Several countries have been experiencing a process of population aging. In Brazil, this demographic process, according to Brazilian Institute of Geography and Statistics projections, reaching 24% in 2040 and 34% in 2060. Thus, the present study innovates when proposing the evaluation of the impact of population aging on tax revenue, with special attention to the analysis of the impact on the collection of taxes on consumption, since the consumption basket tends to be different between young and old people. In order to do that, we use a 4-sector overlapping generation model (OLG) with 55 generations. The results suggest a reduction of output, consumption, working hours and investment. Tax revenues would fall more than output, with a larger reduction in consumption taxes. However, we observe that local revenue is less affected, due to the increase in the consumption of services, induced by the process of population ageing. Rafael Ferreira TinéCarlos Eduardo de FreitasNelson Leitão PaesUniversidade de São PauloarticlePopulation agingOverlapping generations model (OLG)Tax revenueEconomics as a scienceHB71-74ENPTEstudos Econômicos, Vol 50, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	Population aging Overlapping generations model (OLG) Tax revenue Economics as a science HB71-74
spellingShingle	Population aging Overlapping generations model (OLG) Tax revenue Economics as a science HB71-74 Rafael Ferreira Tiné Carlos Eduardo de Freitas Nelson Leitão Paes Impact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect
description	Several countries have been experiencing a process of population aging. In Brazil, this demographic process, according to Brazilian Institute of Geography and Statistics projections, reaching 24% in 2040 and 34% in 2060. Thus, the present study innovates when proposing the evaluation of the impact of population aging on tax revenue, with special attention to the analysis of the impact on the collection of taxes on consumption, since the consumption basket tends to be different between young and old people. In order to do that, we use a 4-sector overlapping generation model (OLG) with 55 generations. The results suggest a reduction of output, consumption, working hours and investment. Tax revenues would fall more than output, with a larger reduction in consumption taxes. However, we observe that local revenue is less affected, due to the increase in the consumption of services, induced by the process of population ageing.
format	article
author	Rafael Ferreira Tiné Carlos Eduardo de Freitas Nelson Leitão Paes
author_facet	Rafael Ferreira Tiné Carlos Eduardo de Freitas Nelson Leitão Paes
author_sort	Rafael Ferreira Tiné
title	Impact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect
title_short	Impact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect
title_full	Impact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect
title_fullStr	Impact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect
title_full_unstemmed	Impact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect
title_sort	impact of the demographic transition on tax collection in brazil: an analysis of the federative aspect
publisher	Universidade de São Paulo
publishDate	2020
url	https://doaj.org/article/bd76884c4bfa4cdc8bd29391fb9ae6fd
work_keys_str_mv	AT rafaelferreiratine impactofthedemographictransitionontaxcollectioninbrazilananalysisofthefederativeaspect AT carloseduardodefreitas impactofthedemographictransitionontaxcollectioninbrazilananalysisofthefederativeaspect AT nelsonleitaopaes impactofthedemographictransitionontaxcollectioninbrazilananalysisofthefederativeaspect
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Impact of the demographic transition on tax collection in Brazil: an analysis of the federative Aspect

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