Análise dos incentivos fiscais no Espírito Santo
Uma abordagem de insumo-produto
DOI:
https://doi.org/10.1590/19d21j73Abstract
This paper analyzes the outcomes of tax breaks foreseen in the 2022 Espírito Santo State Budget Guidelines Law. It uses input-output matrices methodology to verify the impact of tax incentives in the amount of R$ 2,524.21 (2.2% of value added in the State in 2020). The modeling consisted of a simulation of the drop in state demand caused by the waiver of collection and expansion of private expenditure with the remaining resources from non-payment of taxes. The central results point to two different situations. On the one hand, there is a drop in added value, household consumption and income. On the other hand, the incentives cause an increase in gross capital formation and a slight increase in the number of jobs.
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