Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/19437 |
Resumo: | The main purpose of this paper is to estimate the tax burden of 12 commodities in Brazil. We collect data of tax rate changes on sales tax (ICMS) and tax inclusive prices. Based on this data, econometric methodology is applied based on Carbonnier (2007) to the Brazilian market. Panel data includes information about 7 commodities from basic basket food in 16 cities and about 5 other commodities in 11 cities from July 1994 to June 2008. Estimated results suggest that tax burden on consumer relies on between 7% and 75% to these commodities and the firms hold a share of the tax burden on sales tax. These findings suggest that sales tax rate changes affect commodities prices in different magnitudes (in this case they are under- shifted). |
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Mattos, EnlinsonDemais unidades::CEPESP2017-12-20T12:58:40Z2017-12-20T12:58:40Z2011http://hdl.handle.net/10438/19437The main purpose of this paper is to estimate the tax burden of 12 commodities in Brazil. We collect data of tax rate changes on sales tax (ICMS) and tax inclusive prices. Based on this data, econometric methodology is applied based on Carbonnier (2007) to the Brazilian market. Panel data includes information about 7 commodities from basic basket food in 16 cities and about 5 other commodities in 11 cities from July 1994 to June 2008. Estimated results suggest that tax burden on consumer relies on between 7% and 75% to these commodities and the firms hold a share of the tax burden on sales tax. These findings suggest that sales tax rate changes affect commodities prices in different magnitudes (in this case they are under- shifted).Este artigo estima a incidência da Carga Fiscal para 12 bens de consumo no Brasil. A partir de variações de alíquotas no imposto sobre o consumo (ICMS) e preços finais dos bens é aplicada metodologia desenvolvida em Carbonnier (2007) para estimação da incidência deste imposto. São usados dados em painel para 7 bens da cesta básica do DIEESE em 16 localidades e para outros 5 bens das cestas básicas Estaduais em 11 localidades para o período de julho 1994 a junho de 2008. Os resultados das estimativas mostram que o consumidor absorve entre 7% e 75% da Carga Fiscal para esses bens e o restante é recolhido pelas firmas. Esse resultado sugere que alterações nas alíquotas do imposto sobre a venda (ICMS), não afetam o consumidor na mesma proporção.porCentro de Estudos de Política e Economia do Setor Público (CEPESP)Tax incidenceTaxationSales taxBasic basket foodCarga tributáriaImpostoICMSCesta básicaEconomiaImposto sobre circulação de mercadorias e serviçosImpostos - BrasilIncidência tributária - BrasilConsumo (Economia) - BrasilCarga fiscal e incidência de ICMS: uma análise empírica em painel de dadosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVTEXTCEPESP_Mattos; Enlinson. Carga fiscal e incidência de ICMS.pdf.txtCEPESP_Mattos; Enlinson. 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dc.title.por.fl_str_mv |
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados |
title |
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados |
spellingShingle |
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados Mattos, Enlinson Tax incidence Taxation Sales tax Basic basket food Carga tributária Imposto ICMS Cesta básica Economia Imposto sobre circulação de mercadorias e serviços Impostos - Brasil Incidência tributária - Brasil Consumo (Economia) - Brasil |
title_short |
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados |
title_full |
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados |
title_fullStr |
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados |
title_full_unstemmed |
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados |
title_sort |
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados |
author |
Mattos, Enlinson |
author_facet |
Mattos, Enlinson |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Demais unidades::CEPESP |
dc.contributor.author.fl_str_mv |
Mattos, Enlinson |
dc.subject.eng.fl_str_mv |
Tax incidence Taxation Sales tax Basic basket food |
topic |
Tax incidence Taxation Sales tax Basic basket food Carga tributária Imposto ICMS Cesta básica Economia Imposto sobre circulação de mercadorias e serviços Impostos - Brasil Incidência tributária - Brasil Consumo (Economia) - Brasil |
dc.subject.por.fl_str_mv |
Carga tributária Imposto ICMS Cesta básica |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Imposto sobre circulação de mercadorias e serviços Impostos - Brasil Incidência tributária - Brasil Consumo (Economia) - Brasil |
description |
The main purpose of this paper is to estimate the tax burden of 12 commodities in Brazil. We collect data of tax rate changes on sales tax (ICMS) and tax inclusive prices. Based on this data, econometric methodology is applied based on Carbonnier (2007) to the Brazilian market. Panel data includes information about 7 commodities from basic basket food in 16 cities and about 5 other commodities in 11 cities from July 1994 to June 2008. Estimated results suggest that tax burden on consumer relies on between 7% and 75% to these commodities and the firms hold a share of the tax burden on sales tax. These findings suggest that sales tax rate changes affect commodities prices in different magnitudes (in this case they are under- shifted). |
publishDate |
2011 |
dc.date.issued.fl_str_mv |
2011 |
dc.date.accessioned.fl_str_mv |
2017-12-20T12:58:40Z |
dc.date.available.fl_str_mv |
2017-12-20T12:58:40Z |
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info:eu-repo/semantics/article |
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article |
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http://hdl.handle.net/10438/19437 |
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http://hdl.handle.net/10438/19437 |
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por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Centro de Estudos de Política e Economia do Setor Público (CEPESP) |
publisher.none.fl_str_mv |
Centro de Estudos de Política e Economia do Setor Público (CEPESP) |
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