Tax expenditures with healthcare in Brazil: the behavior between the years 1996 and 2003

Vol. 28 No. 4 (2008)

Oct-Dec / 2008
Published October 1, 2008
PDF-Portuguese (Português (Brasil))
PDF-Portuguese (Português (Brasil))

How to Cite

Sicsú, Bernardo, Maria de Fátima Siliansky de Andreazzi, and Tássia Gazé Holguin. 2008. “Tax Expenditures With Healthcare in Brazil: The Behavior Between the Years 1996 and 2003”. Brazilian Journal of Political Economy 28 (4):631-47. https://centrodeeconomiapolitica.org/repojs/index.php/journal/article/view/546.

Tax expenditures with healthcare in Brazil: the behavior between the years 1996 and 2003

Bernardo Sicsú
Economista, Doutor em Saúde Coletiva, Pesquisador associado do Instituto de Estudos em Saúde Coletiva — IESC da UFRJ
Maria de Fátima Siliansky de Andreazzi
Médica, Doutora em Saúde Coletiva. Professora adjunta da Faculdade de Ciências Médicas da UFRJ. Pesquisadora do Instituto de Estudos em Saúde Coletiva — IESC da UFRJ.
Tássia Gazé Holguin
Economista, assistente de pesquisa do Instituto de Estudos em Saúde Coletiva - IESC da UFRJ
Brazilian Journal of Political Economy, Vol. 28 No. 4 (2008), Oct-Dec / 2008, Pages 631-647

Abstract

This article presents an economic approach trying to get the interrelations between the private expenditures on health care and the tax expenditures. It shows an overview of the family’s expenses on health care confronted to the total of the same item declared to Secretaria da Receita Federal (Income Tax) that was converted into tax expenditures.

JEL classification: I18.


Keywords: private income expenses on health care tax expenditures