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Leite e derivados e a geração de emprego, renda e ICMS no contexto da economia brasileira
[Milk and dairy products and the generation of employment, income and ICMS in the context of the Brazilian economy]


  • Martins, Paulo do Carmo
  • Guilhoto, Joaquim José Martins


The milk and dairy products sector is found nationwide and it is important for jobs, income and taxes. Yank and Galan (2000) claim that it is one of the three main Brazilian agribusiness systems. According to IBGE, the dairy industry generated 65,400 direct jobs and bought fresh milk from about 1.8 million farms. Regarding this sector, the ICMS is the main tax on it. However, the high incidence of taxes on dairy products is one of the factors that explain the impairment of the share of imports in the second half of the last decade. Concerning the sectors’ production, the number of small producers who engage in activity is still majority, however there is the difficulty of adapting to a scenario of intense competition. Given the evidence of the importance of milk and dairy products sector for the Brazilian economy, this study sought to measure the generation of jobs, income and taxes, as well as the inclusion of this sector in the Brazilian economy.

Suggested Citation

  • Martins, Paulo do Carmo & Guilhoto, Joaquim José Martins, 2001. "Leite e derivados e a geração de emprego, renda e ICMS no contexto da economia brasileira
    [Milk and dairy products and the generation of employment, income and ICMS in the context of the Brazilian
    ," MPRA Paper 42631, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:42631

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    References listed on IDEAS

    1. Guilhoto, J. J. M. & Sonis, M. & Hewings, G. J. D., 2005. "Linkages and Multipliers in a Multiregional Framework: Integration of Alternative Approaches," MPRA Paper 38213, University Library of Munich, Germany.
    2. Guilhoto, Joaquim J.M. & Picerno, Alfredo E., 1995. "Estrutura produtiva, setores-chave e multiplicadores setoriais: Brasil e Uruguai comparados," Revista Brasileira de Economia - RBE, FGV/EPGE - Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil), vol. 49(1), January.
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    More about this item


    leite e derivados; geração de emprego; geração de renda; ICMS; Brasil;

    JEL classification:

    • D57 - Microeconomics - - General Equilibrium and Disequilibrium - - - Input-Output Tables and Analysis
    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods
    • C67 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Input-Output Models


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