Oferta e tributação de exportações de soja

Abstract

Analysis of the marketing of soybeans in the period between 1964 and 1974, having in sight specifying and estimating functions of Brazilian soybean exporting; calculating the optimum export tax on this product; and evaluating the net social benefit for the country, supposing the imposition of said tax. The double-log model was selected, and the results obtained indicated that the export marketing of the product was highly sensitive to export pricing, to variation in national production and to variation in real internal revenue, being moderately sensitive to price fluctuation in the internal market. It was verified that the optimum tax rate is that of 9% of export value, and that the net social benefit would be on the order of 0.6% of export value. On the other hand, it was verified that such taxation would provoke a reduction on the order of 6.6% in the total revenue, while the tax revenue from these exports would be on the order of 8.3% of the trade revenue obtained.