Download or read book Optimal Indirect Taxes for Brazil written by Rozane Bezerra de Siqueira and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper attempts to characterize the optimal structure of indirect taxes for Brazil, that is, the indirect tax structure that would allow the government to achieve certain redistributional objectives and raise enough revenue to finance its expenditures at the least possible cost in terms of efficiency. To this purpose, a computable optimal tax model is specified and solved under alternative assumptions about the extent of the government's concern with inequality, the constraints on its ability to tax, the preferences of households and the required level of revenue.