Tributação de energia elétrica e bem-estar social: uma análise regional

• Autor(a) principal: Silva, Wagner Marcelino Gomes da
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/15772
• topic: Tributação ótima; Demanda de energia elétrica; Economia; Energia elétrica - Brasil; Energia elétrica - Impostos; Energia elétrica - Consumo

The reflexes of energy taxation go beyond the simple revenue collection to federal and subnational governments, it involves the entire production of the nation and the population's welfare. In this context and in order to bring concerns of efficiency and redistribution to electricity taxation environment, this work aims to present an overview of the current taxation of residential electricity consumption, especially in relation to ICMS (a VAT applied in a regional level), along with a simplified calculation of rates considering two optimal taxation models, established by F.R. Ramsey and Diamond and Mirrlees, from which it’s possible to make comparisons over the current model and synthesize a national vision of a tax held mostly regionally. The first model considers only efficiency in setting the rates applied to products, starting from the premise that all consumers are identical and there is no concern with equity. The price elasticity for the application of Ramsey criteria are estimated from panel data of 64 distribution companies in the country, using a two-stage model with instrumental variable. The second model proposed by Diamond and Mirrlees, incorporates equity by introducing a differentiation between individuals.