Publicado o texto n.º 49 da Série de Estudos Econômicos do CAEN
Data da publicação: 22 de julho de 2025 Categoria: Sem categoriaA Série de Estudos Econômicos do CAEN publica textos produzidos pelos docentes do Programa de Pós-Graduação em Economia (CAEN/UFC) sobre temas da atualidade cujo propósito é motivar a leitura e incentivar a participação da comunidade acadêmica através de contribuições acerca de determinado objeto de estudo.
Em julho de 2025, disponibilizamos o texto a seguir para leitura:
SEEC-49 – Tax Evasion, Income Inequality, and the Labor Income Laffer Curve in Brazil
Autores: Marcus A. F. Araripe, Frederico A. G. Alencar, Márcio V. Corrêa
Resumo: This paper investigates the labor income Laffer curve and tax gap within a Bewley- Huggett-Aiyagari framework for Brazil. The analysis is conducted in aggregate and disaggregated terms by income groups, highlighting heterogeneous impacts of taxation and tax evasion across the income distribution. The model incorporates progressive labor income taxation, tax evasion decisions, and a tax audit policy enforced by the national tax authority. Our results reveal that Brazil’s current labor income tax rate lies on the downward slope of the aggregate Laffer curve, suggesting that reducing the tax rate could increase government revenue. Disaggregating by income deciles shows significant heterogeneity, with the top three deciles contributing over 98% of total tax revenues. Additionally, tax evasion accounts for 3.11% of Brazil’s GDP, with 93% concentrated in the wealthiest quartile. These findings underscore the unequal distribution of tax compliance and the importance of targeted fiscal reforms to enhance equity, improve enforcement, and expand fiscal space.
Palavras-chave: Laffer Curve; Tax Evasion; Labor Income Taxation; General Equilibrium.
Acesse os demais títulos desta Série em: https://caen.ufc.br/pesquisa/serie-estudos-economicos/
