Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/19613 |
Resumo: | We examine price responses to ad-valorem tax changes in the Brazilian food market over the period 1994-2008. In particular, we investigate VAT incidence for ten goods representing basic basket food in 16 states. Our results suggest tax undershifting to retail prices for all goods. However, once tax rates rises and falls are taken into account separately, we also obtain results of tax fullshifting and tax overshifting. We conclude that tax incidence estimative can produce different outcomes depending on the direction of tax rate changes. Finally, our results indicate that food retail price responses to VAT changes are somewhat instantaneous. |
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Politi, Ricardo BatistaMattos, EnlinsonDemais unidades::CEPESP2018-01-09T18:17:32Z2018-01-09T18:17:32Z2010http://hdl.handle.net/10438/19613We examine price responses to ad-valorem tax changes in the Brazilian food market over the period 1994-2008. In particular, we investigate VAT incidence for ten goods representing basic basket food in 16 states. Our results suggest tax undershifting to retail prices for all goods. However, once tax rates rises and falls are taken into account separately, we also obtain results of tax fullshifting and tax overshifting. We conclude that tax incidence estimative can produce different outcomes depending on the direction of tax rate changes. Finally, our results indicate that food retail price responses to VAT changes are somewhat instantaneous.engCentro de Estudos de Política e Economia do Setor Público (CEPESP)Tax incidenceInclusive-tax price adjustmentsTax shiftingPricing asymmetryEconomiaIncidência tributária - BrasilImposto sobre circulação de mercadorias e serviçosAlimentos - Consumo - BrasilPreços - BrasilAd-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket foodinfo: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_Politi; Mattos.pdf.txtCEPESP_Politi; Mattos.pdf.txtExtracted texttext/plain94952https://repositorio.fgv.br/bitstreams/3657c455-bb19-41cf-b537-8919a25a9fb6/download6eb27d5374831d40cf332164afc7ca66MD55ORIGINALCEPESP_Politi; Mattos.pdfCEPESP_Politi; 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dc.title.eng.fl_str_mv |
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food |
title |
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food |
spellingShingle |
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food Politi, Ricardo Batista Tax incidence Inclusive-tax price adjustments Tax shifting Pricing asymmetry Economia Incidência tributária - Brasil Imposto sobre circulação de mercadorias e serviços Alimentos - Consumo - Brasil Preços - Brasil |
title_short |
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food |
title_full |
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food |
title_fullStr |
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food |
title_full_unstemmed |
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food |
title_sort |
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food |
author |
Politi, Ricardo Batista |
author_facet |
Politi, Ricardo Batista Mattos, Enlinson |
author_role |
author |
author2 |
Mattos, Enlinson |
author2_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Demais unidades::CEPESP |
dc.contributor.author.fl_str_mv |
Politi, Ricardo Batista Mattos, Enlinson |
dc.subject.eng.fl_str_mv |
Tax incidence Inclusive-tax price adjustments Tax shifting Pricing asymmetry |
topic |
Tax incidence Inclusive-tax price adjustments Tax shifting Pricing asymmetry Economia Incidência tributária - Brasil Imposto sobre circulação de mercadorias e serviços Alimentos - Consumo - Brasil Preços - Brasil |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Incidência tributária - Brasil Imposto sobre circulação de mercadorias e serviços Alimentos - Consumo - Brasil Preços - Brasil |
description |
We examine price responses to ad-valorem tax changes in the Brazilian food market over the period 1994-2008. In particular, we investigate VAT incidence for ten goods representing basic basket food in 16 states. Our results suggest tax undershifting to retail prices for all goods. However, once tax rates rises and falls are taken into account separately, we also obtain results of tax fullshifting and tax overshifting. We conclude that tax incidence estimative can produce different outcomes depending on the direction of tax rate changes. Finally, our results indicate that food retail price responses to VAT changes are somewhat instantaneous. |
publishDate |
2010 |
dc.date.issued.fl_str_mv |
2010 |
dc.date.accessioned.fl_str_mv |
2018-01-09T18:17:32Z |
dc.date.available.fl_str_mv |
2018-01-09T18:17:32Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
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article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/19613 |
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http://hdl.handle.net/10438/19613 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
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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FGV |
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Repositório Institucional do FGV (FGV Repositório Digital) |
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