Tax Parameters in the Portuguese Economy - Part I: Indirect Taxes

Quarterly Economic Bulletin - Banco de Portugal, Vol 7, No. 1, pp. 47-57, March 2001

10 Pages Posted: 16 Jan 2005

See all articles by Alfredo M. Pereira

Alfredo M. Pereira

College of William and Mary

Pedro G. Rodrigues

CAPP and ISCSP, Universidade Técnica de Lisboa

Abstract

In the first of two twin papers, we focus on indirect taxes and formally discuss the correspondences between statutory and effective tax rates in the Portuguese economy. These correspondences depend on the details of the Portuguese tax law, on a wealth of data information, and on certain priors about the values of behavioural parameters in the economy. For each of the different tax margins, we choose a specification of the tax base that is standard in tax policy evaluation exercises, albeit necessarily only an approximation to the true tax base. In addition to the general correspondences, we present our own estimates of the effective tax rates at the different tax margins. More importantly, however, using the information in this paper, practitioners of tax policy evaluation can obtain their own estimates of the relevant tax parameters.

Keywords: Effective tax rates

JEL Classification: H20

Suggested Citation

Pereira, Alfredo M. and Rodrigues, Pedro G., Tax Parameters in the Portuguese Economy - Part I: Indirect Taxes. Quarterly Economic Bulletin - Banco de Portugal, Vol 7, No. 1, pp. 47-57, March 2001. Available at SSRN: https://ssrn.com/abstract=649363

Alfredo M. Pereira (Contact Author)

College of William and Mary ( email )

Williamsburg, VA 23187-8795
United States
757-221-2431 (Phone)
757-221-2390 (Fax)

Pedro G. Rodrigues

CAPP and ISCSP, Universidade Técnica de Lisboa ( email )

Rua Almerindo Lessa
Lisboa, 1300-663
Portugal
+351213619430 (Phone)
+351213619442 (Fax)

HOME PAGE: http://10envolver.wordpress.com

Register to save articles to
your library

Register

Paper statistics

Downloads
45
Abstract Views
832
PlumX Metrics