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A Tributação nas Vendas de Automóveis no Brasil: Quem Paga a Maior Parte da Conta?

  • Sergio A. DeSouza

    (Universidade Federal do Ceará (CAEN/UFC) e Economista-Chefe do Conselho Administrativo de Defesa da Concorrência, Brasil)

  • Francis Carlo Petterini

    (Universidade Federal do Ceará (UFC), Campus de Sobral, Brasil)

  • Vitor Hugo Miro

    (Instituto de Pesquisa e Estratégia Econômica do Ceará (IPECE) e Universidade de Fortaleza (UNIFOR), Brasil)

Registered author(s):

    A tributação altera o equilíbrio entre demanda e oferta, onerando consumidores e firmas, beneficiando o governo e causando perda de bem-estar social. Mas, entre os agentes privados, quem paga a maior parte da conta? Firmas ou consumidores? Este artigo responde a esta pergunta para o mercado de automóveis brasileiro em duas etapas. A primeira consiste em estimar a oferta, através de um jogo de Bertrand, e a demanda, por um modelo de Mixed Logit. A segunda etapa consiste em utilizar parâmetros de demanda e oferta anteriormente estimados para simular a ausência de impostos no setor. Neste cenário, as empresas aumentariam seus lucros em R$ 6,9 bilhões, o ganho de excedente do consumidor seria da ordem de R$ 24,9 bilhões e a perda social seria de R$ 7,04 bilhões. Conclui-se, então, que 78,2% do ônus tributário recai sobre consumidores e 21,8% sobre as firmas. Ou seja, o consumidor paga a maior parte da conta.

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    Article provided by ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics] in its journal Economia.

    Volume (Year): 11 (2010)
    Issue (Month): 3 ()
    Pages: 559_596

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    Handle: RePEc:anp:econom:v:11:y:2010:i:3:559_596
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