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Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food
(Centro de Estudos de Política e Economia do Setor Público (CEPESP), 2010)
We examine price responses to ad-valorem tax changes in the Brazilian food market over the period 1994-2008. In particular, we investigate VAT incidence for ten goods representing basic basket food in 16 states. Our results ...