Distributional effects of gasoline tax in Brazil

Bruno Y. Hipólito, Leonardo C.B. Cardoso and Felipe de F. Silva

Applied Economics Letters, 2025, vol. 32, issue 6, 751-756

Abstract: This paper analyzes the distributional impacts of Brazil’s gasoline tax by calculating the Suits Index using a rich Consumer Expenditure Survey (POF 2017/2018). Findings indicate that Brazil’s gasoline tax places a relatively higher burden on the country’s poorest individuals, implying that the tax is regressive. At state-level, the gasoline tax is regressive in 18 of 27 states; progressive in two states; and proportional in the remaining seven states. We also found an inverse relationship between income level and tax progressivity.

Date: 2025
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DOI: 10.1080/13504851.2023.2289387

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