Modelos de equilíbrio geral aplicados na análise de políticas fiscais: uma revisão da literatura
Abstract
Este trabalho apresenta as características gerais dos modelos de equilíbrio geral computável, seus fundamentos teóricos e suas formas de aplicação empírica. Além disso, mostra os principais usos desses modelos na análise de políticas econômicas, com ênfase especial na análise de políticas fiscais e tributárias. O objetivo é verificar se esses modelos são instrumentos adequados para analisar opções de políticas fiscais e tributárias para a economia brasileira, visando tirar ensinamentos para a promoção de um maior crescimento econômico e uma melhor distribuição da renda. O principal resultado da revisão bibliográfica é que ela possibilita afirmar que estes modelos são perfeitamente adequados para estudar questões fiscais e tributárias principalmente porque eles contemplam as interdependências existentes no sistema econômico e são construídos a partir de uma estrutura de contas coerente e consistente, oriunda da matriz de contabilidade social.
Palavras-chave: Modelos de equilíbrio geral computável. Política tributária. Crescimento e distribuição.
Abstract
This work presents the general characteristics of the models of computable general equilibrium, its theoretical bedding and its forms of empirical application. Moreover, it shows the main uses of these models in the analysis of economic policies, with special emphasis in the analysis of fiscal and tax policies. The objective is to verify if these models are adequate instruments to analyze options of fiscal and tax policies for the Brazilian economy, aiming to get lessons for the promotion of a bigger economic growth and one better income distribution. The main result of the bibliographical revision is that it makes it possible to affirm that these models are perfectly adjusted to study fiscal questions and taxes mainly because they contemplate the existing interdependencies in the economic system and are constructed from coherent and consistent account’s structures, derived from the social accounting matrix.
Key words: Computable general equilibrium models. Tax policies; Economic growth. Income distribution.
JEL Classification: C68 – Computable general equilibrium models.
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