Indirect taxes on food in Southern Brazil
The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objecti...
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2013-12-01
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Online Access: | http://www.uel.br/revistas/uel/index.php/ecoreg/article/view/17634/14188 |
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doaj-3a611e01b08f49aca4db995d6f1fd62f2020-11-25T00:21:54ZporUniversidade Estadual de LondrinaEconomia & Região2317-627X2013-12-0112456010.5433/2317-627X.2013v1n2p45Indirect taxes on food in Southern BrazilDenize Mirian da Silva0José Adrian Pintos Payeras1UEL- BrazilUEL- BrazilThe objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008) model. The database iscomposed by microdata from the Household Budgeting Survey (POF) 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax) is the tax that contributes most to the regressivity.http://www.uel.br/revistas/uel/index.php/ecoreg/article/view/17634/14188Tax Burdenfoodregressivity |
collection |
DOAJ |
language |
Portuguese |
format |
Article |
sources |
DOAJ |
author |
Denize Mirian da Silva José Adrian Pintos Payeras |
spellingShingle |
Denize Mirian da Silva José Adrian Pintos Payeras Indirect taxes on food in Southern Brazil Economia & Região Tax Burden food regressivity |
author_facet |
Denize Mirian da Silva José Adrian Pintos Payeras |
author_sort |
Denize Mirian da Silva |
title |
Indirect taxes on food in Southern Brazil |
title_short |
Indirect taxes on food in Southern Brazil |
title_full |
Indirect taxes on food in Southern Brazil |
title_fullStr |
Indirect taxes on food in Southern Brazil |
title_full_unstemmed |
Indirect taxes on food in Southern Brazil |
title_sort |
indirect taxes on food in southern brazil |
publisher |
Universidade Estadual de Londrina |
series |
Economia & Região |
issn |
2317-627X |
publishDate |
2013-12-01 |
description |
The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008) model. The database iscomposed by microdata from the Household Budgeting Survey (POF) 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax) is the tax that contributes most to the regressivity. |
topic |
Tax Burden food regressivity |
url |
http://www.uel.br/revistas/uel/index.php/ecoreg/article/view/17634/14188 |
work_keys_str_mv |
AT denizemiriandasilva indirecttaxesonfoodinsouthernbrazil AT joseadrianpintospayeras indirecttaxesonfoodinsouthernbrazil |
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