Análise da tributação no mercado de motocicletas no Brasil no período 2004 a 2011

Abstract

Taxation changes the equilibriumgiven by demand and supply.Consumers and firms lose, government gains and economic welfare is reduced. But among private agents, who pays the most tax account? Firms or consumers? This paper answers this question for the motorcycle market in Brazil for the period 2004 to 2011. We estimated the demand over model Nested Logit and made certain assumptions regarding the elasticity of supply in order to calculate the transfer tax to consumers. If the elasticity of supply unit is approximately 55% of the tax burden is borne by consumers and producers by 45%. If the elasticity of supply is less elastic, about 38% of the tax burden is borne by consumers and producers by 62%. And if the elasticity of supply is more elastic, approximately 64% of the tax burden is borne by consumers and producers by 36%.