Tributação sobre alimentação e seus impactos na distribuição de renda e pobreza nas grandes regiões urbanas brasileiras

Luís Carlos Garcia Magalhâes, Fernando Gaiger Silveira, Frederico Andrade Tomich and Salvador Werneck Vianna
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Luís Carlos Garcia Magalhâes: IPEA
Frederico Andrade Tomich: IPEA
Salvador Werneck Vianna: IPEA

Economia, 2001, vol. 2, issue 1, 107-157

Abstract: This paper aims to evaluate the tax burden that falls upon food products that constitute a basic food basket. The source of information is IBGE’s Household Survey (Pesquisa de Orçamentos Familiares – POF), 1995-96. Using a partial equilibrium analysis, it intends to evaluate the social and distributive impacts that would result from the elimination of those taxes on the basket. In this sense it is supposed that the tax exemption would be fully turned into price reductions, resulting in gains for consumers. The evidence obtained points to high regressivity of indirect taxation that relies on food products in Brazil. The simple exemption of the researched products would take from the poverty and indigence condition a vast number of people. The main conclusion is that tax policy as a social instrument remains to be implemented.

Keywords: basic food basket; taxation; tax reduction; inequality and poverty (search for similar items in EconPapers)
JEL-codes: D30 H22 (search for similar items in EconPapers)
Date: 2001
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