Impacto do regime especial da cesta básica em indicadores de emprego e renda

Resumo

The exemption of taxes on the basic food basket is a redistributive fiscal policy whose objective is to guarantee the access of the population, mainly those with lower incomes, to items necessary for survival. The objective of this work is to answer the following question: do companies that produce goods that receive differentiated tax treatment revert the benefit to their workers? For this, a database was developed containing all products with ICMS benefits in the State of Rio de Janeiro from the year 2006 onwards, and companies with a National Code of Economic Activities consistent with those of producers of the respective goods were found. With this, the treatment and control groups were defined before and after the exemption was in force and the average effect of the treatment on the treated (ATT) was estimated for the variables of interest: employment and income, through the difference-in-differences method (DID).

Ficha do documento

Tipo

Dissertação

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/34250

Temas

EconomiaFinanças PúblicasDados

Palavras-chave

Cesta básicaICMSEmpregoATTDIDBasic food basketEmploymentEconomiaIncentivos fiscaisImposto de consumo - BrasilImposto sobre circulação de mercadorias e serviçosConsumo (Economia) - BrasilMercado de trabalho - Brasil