Impacto distributivo da retirada do ICMS: o caso do café
This paper analyzed the distribution of the benefits to the agents of the production-consumption chain (suppliers, producers, commercialization agents and final consumers) originated in the reduction of the aliquot of the value added sales and services tax from 18 percent to 7 percent in Sao Paulo state. After a brief scenario of the structure of the coffee production in Sao Paulo state and the evolution of commercialization margins, a graphic analysis is presented aiming to estimate the net social benefit of the tax reduction. The conclusion is that ground and toasted coffee consumers benefited most from this public policy enjoying 91,83 percent of the total benefits. On the other hand, the producers enjoyed only a residual benefit of 5,54 percent. Benefits were measured by means of the changes in economic surpluses.
| Main Authors: | , , |
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| Format: | biblioteca |
| Published: |
1997
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| Subjects: | CAFE, IMPUESTOS, CONSUMIDORES, PRODUCTORES, MERCADEO, SAO PAULO, BRASIL, |
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