Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil

Detalhes bibliográficos
Autor(a) principal: Lazzari Nicola, Matheus
Data de Publicação: 2022
Outros Autores: Margarido, Mario Antonio, Assis Shikida, Pery Francisco
Tipo de documento: Artigo
Idioma: por
Título da fonte: Informe Gepec (Online)
Texto Completo: https://e-revista.unioeste.br/index.php/gepec/article/view/29234
Resumo: This Technical Note aims to comment and analyze the results obtained by three studies recently presented on the issue of taxation in the industrial cigarette sector. The three works in focus of this Technical Note are: an extended cost-benefit analysis of tobacco taxation in Brazil; evaluation of the effects of the Brazilian Tobacco Tax Reform of PL 3887/2020; evaluation of the tobacco tax reform and the effects of the illicit market in Brazil. It is necessary to emphasize that the basis of this Technical Note lies on work (1), as this is a scientific study where the theory, data, methods used are presented, in addition to the proposal for the cigarette sector. The other two articles are more rhetorical, as they do not present the methods or the econometric results, which are fundamental when analyzing the tobacco sector, despite being derived from article 1. In summary, the fundamental to be analyzed refers to the first article .
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spelling Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in BrazilNota Técnica: Un Análisis de la Estrategia de Elevación de Precios Vía Tributación o Precio Mínimo para Reducir el Consumo de Tabaco en BrasilUMA ANÁLISE SOBRE A ESTRATÉGIA DE ELEVAÇÃO DE PREÇO VIA TRIBUTAÇÃO OU PREÇO MÍNIMO PARA REDUÇÃO DO CONSUMO DE TABACO NO BRASILComportamento de mercadodesenvolvimento regionalEconomia regionalMarket behaviorregional developmentregional economycomportamiento del mercadodesarrollo regionaleconomia regionalThis Technical Note aims to comment and analyze the results obtained by three studies recently presented on the issue of taxation in the industrial cigarette sector. The three works in focus of this Technical Note are: an extended cost-benefit analysis of tobacco taxation in Brazil; evaluation of the effects of the Brazilian Tobacco Tax Reform of PL 3887/2020; evaluation of the tobacco tax reform and the effects of the illicit market in Brazil. It is necessary to emphasize that the basis of this Technical Note lies on work (1), as this is a scientific study where the theory, data, methods used are presented, in addition to the proposal for the cigarette sector. The other two articles are more rhetorical, as they do not present the methods or the econometric results, which are fundamental when analyzing the tobacco sector, despite being derived from article 1. In summary, the fundamental to be analyzed refers to the first article .Esta Nota Técnica tiene como objetivo comentar y analizar los resultados obtenidos por tres estudios presentados recientemente sobre el tema de la tributación en el sector del cigarrillo industrial. Los tres trabajos en los que se centra esta Nota técnica son: un análisis de costo-beneficio ampliado de la tributación del tabaco en Brasil; evaluación de los efectos de la Reforma Tributaria Brasileña del Tabaco del PL 3887/2020; evaluación de la reforma tributaria del tabaco y los efectos del mercado ilícito en Brasil. Es necesario recalcar que la base de esta Nota Técnica radica en el trabajo (1), por tratarse de un estudio científico donde se presenta la teoría, datos, métodos utilizados, además de la propuesta para el sector cigarrillo. Los otros dos artículos son más retóricos, pues no presentan los métodos ni los resultados econométricos, que son fundamentales a la hora de analizar el sector tabacalero, a pesar de derivarse del artículo 1. En resumen, el fundamental a analizar se refiere al primer artículo.Esta Nota Técnica objetiva comentar e analisar os resultados obtidos por três estudos apresentados recentemente sobre a questão da tributação no setor de cigarros industriais. Os três trabalhos em foco desta Nota Técnica são: uma análise custo-benefício estendida da tributação do tabaco no Brasil; avaliação dos efeitos da Reforma Tributária do Tabaco do PL 3887/2020; avaliação da reforma tributária do tabaco e os efeitos do mercado ilícito no Brasil. É necessário realçar que a base desta Nota Técnica recai sobre o trabalho (1), pois esse é um estudo científico onde são apresentados a teoria, dados, métodos utilizados, além da proposta para o setor de cigarros. Os outros dois artigos são mais retóricos, pois não apresentam os métodos nem os resultados econométricos, os quais são fundamentais quando se analisa o setor de tabaco, apesar de serem derivados do artigo 1. Resumindo, o fundamental a ser analisado se refere ao primeiro artigo.EdUnioeste2022-06-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://e-revista.unioeste.br/index.php/gepec/article/view/2923410.48075/igepec.v26i2.29234Informe GEPEC; v. 26 n. 2 (2022); 314-3311679-415X1676-067010.48075/igepec.v26i2reponame:Informe Gepec (Online)instname:Universidade Estadual do Oeste do Paraná (UNIOESTE)instacron:UNIOESTEporhttps://e-revista.unioeste.br/index.php/gepec/article/view/29234/20584http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessLazzari Nicola, MatheusMargarido, Mario AntonioAssis Shikida, Pery Francisco2023-05-16T22:07:36Zoai:ojs.e-revista.unioeste.br:article/29234Revistahttps://e-revista.unioeste.br/index.php/gepecPUBhttps://e-revista.unioeste.br/index.php/gepec/oairevista.gepec@gmail.com1679-415X1676-0670opendoar:2023-05-16T22:07:36Informe Gepec (Online) - Universidade Estadual do Oeste do Paraná (UNIOESTE)false
dc.title.none.fl_str_mv Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil
Nota Técnica: Un Análisis de la Estrategia de Elevación de Precios Vía Tributación o Precio Mínimo para Reducir el Consumo de Tabaco en Brasil
UMA ANÁLISE SOBRE A ESTRATÉGIA DE ELEVAÇÃO DE PREÇO VIA TRIBUTAÇÃO OU PREÇO MÍNIMO PARA REDUÇÃO DO CONSUMO DE TABACO NO BRASIL
title Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil
spellingShingle Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil
Lazzari Nicola, Matheus
Comportamento de mercado
desenvolvimento regional
Economia regional
Market behavior
regional development
regional economy
comportamiento del mercado
desarrollo regional
economia regional
title_short Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil
title_full Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil
title_fullStr Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil
title_full_unstemmed Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil
title_sort Technical Note: An Analysis of the Price Elevation Strategy Via Taxation or Minimum Price for Reducing Tobacco Consumption in Brazil
author Lazzari Nicola, Matheus
author_facet Lazzari Nicola, Matheus
Margarido, Mario Antonio
Assis Shikida, Pery Francisco
author_role author
author2 Margarido, Mario Antonio
Assis Shikida, Pery Francisco
author2_role author
author
dc.contributor.author.fl_str_mv Lazzari Nicola, Matheus
Margarido, Mario Antonio
Assis Shikida, Pery Francisco
dc.subject.por.fl_str_mv Comportamento de mercado
desenvolvimento regional
Economia regional
Market behavior
regional development
regional economy
comportamiento del mercado
desarrollo regional
economia regional
topic Comportamento de mercado
desenvolvimento regional
Economia regional
Market behavior
regional development
regional economy
comportamiento del mercado
desarrollo regional
economia regional
description This Technical Note aims to comment and analyze the results obtained by three studies recently presented on the issue of taxation in the industrial cigarette sector. The three works in focus of this Technical Note are: an extended cost-benefit analysis of tobacco taxation in Brazil; evaluation of the effects of the Brazilian Tobacco Tax Reform of PL 3887/2020; evaluation of the tobacco tax reform and the effects of the illicit market in Brazil. It is necessary to emphasize that the basis of this Technical Note lies on work (1), as this is a scientific study where the theory, data, methods used are presented, in addition to the proposal for the cigarette sector. The other two articles are more rhetorical, as they do not present the methods or the econometric results, which are fundamental when analyzing the tobacco sector, despite being derived from article 1. In summary, the fundamental to be analyzed refers to the first article .
publishDate 2022
dc.date.none.fl_str_mv 2022-06-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://e-revista.unioeste.br/index.php/gepec/article/view/29234
10.48075/igepec.v26i2.29234
url https://e-revista.unioeste.br/index.php/gepec/article/view/29234
identifier_str_mv 10.48075/igepec.v26i2.29234
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://e-revista.unioeste.br/index.php/gepec/article/view/29234/20584
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv EdUnioeste
publisher.none.fl_str_mv EdUnioeste
dc.source.none.fl_str_mv Informe GEPEC; v. 26 n. 2 (2022); 314-331
1679-415X
1676-0670
10.48075/igepec.v26i2
reponame:Informe Gepec (Online)
instname:Universidade Estadual do Oeste do Paraná (UNIOESTE)
instacron:UNIOESTE
instname_str Universidade Estadual do Oeste do Paraná (UNIOESTE)
instacron_str UNIOESTE
institution UNIOESTE
reponame_str Informe Gepec (Online)
collection Informe Gepec (Online)
repository.name.fl_str_mv Informe Gepec (Online) - Universidade Estadual do Oeste do Paraná (UNIOESTE)
repository.mail.fl_str_mv revista.gepec@gmail.com
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