The main objective of this study is the determination of the indirect tax burden which is applied to Brazilian health sector. This requires the estimation of tax incidence over household expenses, as well of those made by public sector, which includes medical institutions and hospitals....

The expenditure with foods of the Brazilian families have been affected by the alterations in the income and its distribution, the relative prices of the goods and by other structural transformations occurred in the Brazilian society, among which can be cited those associates with the...

The text presents the estimative of insufficiency of the caloric availability and the expenditures with food of the families of the largest urban regions of the country. For this, the normative food baskets of CEPAL, which take care of the nutritional recommendations, especially that ones...

This paper aims to evaluate the tax burden which falls upon food products that constitute a basic food basket. The source of information is IBGE's Household Budget Research (Pesquisa de Orçamentos Familiares - POF), 1995-1996. Using a partial equilibrium analysis, it intends to evaluate the...

The main objective of this study is the determination of the indirect tax burden which is applied to Brazilian health sector. This requires the estimation of tax incidence over household expenses, as well of those made by public sector, which includes medical institutions and hospitals....

This paper aims to evaluate the tax burden that falls upon food products that constitute a basic food basket. The source of information is IBGE’s Household Survey (Pesquisa de Orçamentos Familiares – POF), 1995-96. Using a partial equilibrium analysis, it intends to evaluate the social and...