Estimating quarterly figures for the Brazilian aggregate tax burden net of government transfers in the 1995-2009 years

Abstract

This paper presents a simplified methodology for estimating quarterly figures for both the Brazilian government transfers and net aggregate tax burden in the 1995-2009 years. It also describes the main stylized facts observed in the data in this period, calling attention to the fact that Brazilian government transfers apparently have become more progressive in recent years.

Brazilian net aggregate tax burden; Brazilian government transfers; time series