文章基本信息

标题：Modelos de equilíbrio geral aplicados na análise de políticos fiscais: uma revisão da literatura
本地全文：下载
作者：Adelar Fochezatto
期刊名称：Análise
印刷版ISSN：1516-2680
电子版ISSN：1980-6302
出版年度：2005
卷号：16
期号：1
出版社：Faculdade de Administra??o, Contabilidade e Economia, Pontifícia Universidade Católica do Rio Grande do Sul
摘要：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.
关键词：Computable general equilibrium models. Tax policies; Economic growth. Income distribution.