Consumo e taxação de bens conspícuos: análise teórica e um estudo empírico sobre as importações brasileiras de 2011 A 2020

• Ano de defesa: 2023
• Autor(a) principal: Camatta, Rafael Barbieri
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Espírito Santo; BR; Doutorado em Economia; Centro de Ciências Jurídicas e Econômicas; UFES; Programa de Pós-Graduação em Economia
• Palavras-chave em Português: Consumo conspícuo; Tributação sobre luxo; Determinantes de importação; subject.br-rjbn; Teoria Econômica
• Link de acesso: http://repositorio.ufes.br/handle/10/16991

The analysis of the theoretical economic literature about conspicuous consumption show that this behavior not only has deep roots on human evolution but it is also ubiquitous through all social classes. Nonetheless, the literature shows that the habit of demonstrative consumption can result in several economic and social problems, specially to low-income agents and underdeveloped countries. Additionally, authors from the Classical School to Positional Economics argue that progressive taxation on this type of consumption can diminish the effects of demonstrative and emulative behavior. Despite the various theoretical incursions on this issue over the past two and a half centuries, it appears that the topic has not been widely addressed empirically in Economic Science. The present research was not able to find any economic studies that investigate this phenomenon from the point of view of the determinants of Brazilian’s demand for luxury goods. Likewise, it was not possible to find academic research on how conspicuous goods are taxed in Brazil. Thus, from a broad theoretical research on the consumption and taxation of conspicuous goods in Economic Science, this dissertation seeks: (i) to build a time series in order to measure the variation in Brazilian’s conspicuous consumption, specifically with regard to luxury goods imports for the years 2011 to 2020; (ii) investigate what were the determinants of this importation; and, finally, (iii) to analyze the Brazilian federal tax structure regarding taxes and contributions levied on demonstrative goods.