Browsing FGV CEPESP - Working Papers by Subject "Imposto sobre circulação de mercadorias e serviços"

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Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food

Politi, Ricardo Batista; Mattos, Enlinson
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 ...
Carga fiscal e incidência de ICMS: uma análise empírica em painel de dados

Mattos, Enlinson
2011

The main purpose of this paper is to estimate the tax burden of 12 commodities in Brazil. We collect data of tax rate changes on sales tax (ICMS) and tax inclusive prices. Based on this data, econometric methodology is ...