TAX INCIDENCE AND FOOD EXPENDITURE

Authors

  • João Rogério Sansón

    DOI:

    https://doi.org/10.22456/2176-5456.10375

    Keywords:

    Tributos. Alimentos.

    Abstract

    The tax exemption of food expenditure for low income classes is discussed, from the viewpoint of these possible beneficiaries. The theoretical foundation of the discussion, which is the theory of tax incidence, is initially examined. Then, empirical results on a few indirect taxes are introduced. Results on the incidence of ICM and IPI taxes (both are value-added taxes) show them to be regressive. Results on the share of food expenditure show that it represents around 60% of total expenditures of the poorest families. And the results of a simulation, in which expenditures on agricultural products are exempt from the ICM tax, are favorable to those families.

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    Published

    2009-09-30

    How to Cite

    Sansón, J. R. (2009). TAX INCIDENCE AND FOOD EXPENDITURE. Análise Econômica, 9(16). https://doi.org/10.22456/2176-5456.10375

    Issue

    Vol. 9 No. 16 (1991): setembro de 1991

    Section

    Artigos

    License

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