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

Author

Listed:
  • Luís Carlos Garcia Magalhâes

    (IPEA)

  • Fernando Gaiger Silveira

    (IPEA)

  • Frederico Andrade Tomich

    (IPEA)

  • Salvador Werneck Vianna

    (IPEA)

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.

Suggested Citation

  • Luís Carlos Garcia Magalhâes & Fernando Gaiger Silveira & Frederico Andrade Tomich & Salvador Werneck Vianna, 2001. "Tributação sobre alimentação e seus impactos na distribuição de renda e pobreza nas grandes regiões urbanas brasileiras," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 2(1), pages 107-157, January-J.
    • Handle: RePEc:anp:econom:v:2:y:2001:i:1:p:107-157
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    More about this item

    Keywords

    basic food basket; taxation; tax reduction; inequality and poverty;
    All these keywords.

    JEL classification:

    • D30 - Microeconomics - - Distribution - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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