TAX INCIDENCE AND FOOD EXPENDITURE

Detalhes bibliográficos
Autor(a) principal: Sansón, João Rogério
Data de Publicação: 2009
Tipo de documento: Artigo
Idioma: por
Título da fonte: Análise Econômica (Online)
Texto Completo: https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10375
Resumo: The tax exemption of food expenditure for low income classes is discussed, from the viewpoint of these possible beneficiaries. The theoretical foundation of the discussion, which is the theory of tax incidence, is initially examined. Then, empirical results on a few indirect taxes are introduced. Results on the incidence of ICM and IPI taxes (both are value-added taxes) show them to be regressive. Results on the share of food expenditure show that it represents around 60% of total expenditures of the poorest families. And the results of a simulation, in which expenditures on agricultural products are exempt from the ICM tax, are favorable to those families.
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spelling TAX INCIDENCE AND FOOD EXPENDITUREINCIDÊNCIA TRIBUTARÍA E OS GASTOS EM ALIMENTOSTributos. Alimentos.The tax exemption of food expenditure for low income classes is discussed, from the viewpoint of these possible beneficiaries. The theoretical foundation of the discussion, which is the theory of tax incidence, is initially examined. Then, empirical results on a few indirect taxes are introduced. Results on the incidence of ICM and IPI taxes (both are value-added taxes) show them to be regressive. Results on the share of food expenditure show that it represents around 60% of total expenditures of the poorest families. And the results of a simulation, in which expenditures on agricultural products are exempt from the ICM tax, are favorable to those families.Discute-se a isenção tributária de gastos em alimentos das classes de renda mais baixas, do ponto de vista desses possíveis beneficiários. Começa-se com a base teórica da discussão, que é a teoria da incidência de impostos. Em seguida, são apresentados resultados empíricos sobre alguns impostos indiretos. Dados sobre a incidência do ICM e do IPI mostram-nos regressivos. Dados sobre a participação dos gastos em alimentos mostram-na próxima de 60% da despesa total das famílias mais pobres. E os resultados de uma simulação da isenção de gastos em produtos agrícolas pelo ICM são favoráveis a essas famílias.UFRGS2009-09-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/1037510.22456/2176-5456.10375Análise Econômica; Vol. 9 No. 16 (1991): setembro de 1991Análise Econômica; v. 9 n. 16 (1991): setembro de 19912176-54560102-9924reponame:Análise Econômica (Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10375/6082Copyright (c) 2019 Análise Econômicainfo:eu-repo/semantics/openAccessSansón, João Rogério2019-08-29T12:48:55Zoai:seer.ufrgs.br:article/10375Revistahttps://seer.ufrgs.br/index.php/AnaliseEconomicaPUBhttps://seer.ufrgs.br/index.php/AnaliseEconomica/oai||rae@ufrgs.br2176-54560102-9924opendoar:2019-08-29T12:48:55Análise Econômica (Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv TAX INCIDENCE AND FOOD EXPENDITURE
INCIDÊNCIA TRIBUTARÍA E OS GASTOS EM ALIMENTOS
title TAX INCIDENCE AND FOOD EXPENDITURE
spellingShingle TAX INCIDENCE AND FOOD EXPENDITURE
Sansón, João Rogério
Tributos. Alimentos.
title_short TAX INCIDENCE AND FOOD EXPENDITURE
title_full TAX INCIDENCE AND FOOD EXPENDITURE
title_fullStr TAX INCIDENCE AND FOOD EXPENDITURE
title_full_unstemmed TAX INCIDENCE AND FOOD EXPENDITURE
title_sort TAX INCIDENCE AND FOOD EXPENDITURE
author Sansón, João Rogério
author_facet Sansón, João Rogério
author_role author
dc.contributor.author.fl_str_mv Sansón, João Rogério
dc.subject.por.fl_str_mv Tributos. Alimentos.
topic Tributos. Alimentos.
description The tax exemption of food expenditure for low income classes is discussed, from the viewpoint of these possible beneficiaries. The theoretical foundation of the discussion, which is the theory of tax incidence, is initially examined. Then, empirical results on a few indirect taxes are introduced. Results on the incidence of ICM and IPI taxes (both are value-added taxes) show them to be regressive. Results on the share of food expenditure show that it represents around 60% of total expenditures of the poorest families. And the results of a simulation, in which expenditures on agricultural products are exempt from the ICM tax, are favorable to those families.
publishDate 2009
dc.date.none.fl_str_mv 2009-09-30
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://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10375
10.22456/2176-5456.10375
url https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10375
identifier_str_mv 10.22456/2176-5456.10375
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/10375/6082
dc.rights.driver.fl_str_mv Copyright (c) 2019 Análise Econômica
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 Análise Econômica
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv Análise Econômica; Vol. 9 No. 16 (1991): setembro de 1991
Análise Econômica; v. 9 n. 16 (1991): setembro de 1991
2176-5456
0102-9924
reponame:Análise Econômica (Online)
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str Análise Econômica (Online)
collection Análise Econômica (Online)
repository.name.fl_str_mv Análise Econômica (Online) - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv ||rae@ufrgs.br
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