A tributação nas vendas de automóveis no Brasil: quem paga a maior parte da conta ?

Abstract

Taxation changes the equilibrium given by demand and supply. Consumers and firms lose, government gains and economic welfare is reduced. But, among private agents, who pays more? Firms or consumers? We address this question in the context of the Brazilian automobile market. First, we estimate the supply side, using a Bertrand model, and demand, using a Mixed Logit. Then, after estimating demand an supply parameters, we simulate the scenario without taxes. In this case, firmas would increase their profits by R$ 6,9 billions, consumer would gain R$ 24,9 billions e social loss would be R$ 7,04 billions. We conclude, then, that 78,2% of the tax burden is carried by the consumer and that the remaining 21,8% is carried by firms.