O efeito do ICMS e do IRPF na distribuição de renda das famílias cearenses

Abstract

The present dissertation makes an assessment of the impact of the Imposto sobre Operações relativas a Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação – ICMS and of Imposto de Renda Pessoa Física -IRPF about the income distribution of Ceará families. The objective of this study is to verify if the ICMS is a regressive tax and if the progressivity of IRPF neutralizes the regressive effect of the ICMS. Search took into consideration only the feed item and was restricted to information about 50 products consumption of families in the State of Ceará contained in POF-IBGE 2008/2009. The econometric model used to build the sample regression function was ordinary least squares, through which Engel curves were estimated for the purpose of determining the demand for income-elasticities selected products in relation to their respective expenditure. The obtained results demonstrated, first, that the ICMS is regressive, hitting heavily lower income classes, and that IRPF paid by the highest income classes compensates the regressivity of ICMS.