Download or read book Redistributive Effects of Selective Indirect Taxation written by Rozane Bezerra de Siqueira and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper considers the extent to which redistributive goals can be achieved in Brazil through the indirect tax system. The equivalent variation measure of consumer surplus is used to estimate the gains and losses of different household groups from alternative tax reforms. The overall effect of each reform is evaluated on the basis of a Bergson-Samuelson social welfare function. The results suggest that the potential redistributive power of indirect taxation in Brazil is quite strong, though substantial changes in the existing rate structure would be required in order to secure significant welfare improvements.