Study on the evolution of tax burden in Brazil: an analysis from the Laffer Curve

Abstract: This article aims to determine which taxes contributed most to the increase of the Brazilian tax burden, considering the tax on goods and services, wages, income, foreign trade and patrimony. It was found that only from 1995 to 1999, the behavior of the tax burden on the category of goods and services presents adherence with the theoretical assumptions of Laffer and the Cofins belonging to the group of goods and services was the largest contributor to the increased of tax burden in Brazil.

摘要：本文旨在厘清究竟哪些税种对巴西税收负担的增长贡献最为显著，研究范畴涵盖商品与服务税、工资税、所得税、对外贸易税及财产税。研究发现，仅在1995年至1999年这一区间内，商品与服务税类别的税收负担变动态势与拉弗（Laffer）的理论假设相契合；且隶属于商品与服务税组别下的Cofins是推动巴西税收负担增长的最大贡献源。