PEDL Research Note.Turnover Taxes and Productivity: Evidence from a Brazilian Tax Reform

Abstract

This study uses a Brazilian tax reform to analyse the production loss caused by turnover taxes, a type of tax common in developing countries that distorts transactions between firms. It finds that removing a turnover tax led to a large expansion of Brazilian sectors that use intermediate inputs more intensively.

Citation

Caprettini, B. Turnover Taxes and Productivity: Evidence from a Brazilian Tax Reform. CEPR, London, UK (2015) 3 pp.

PEDL Research Note.Turnover Taxes and Productivity: Evidence from a Brazilian Tax Reform

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