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Among the main tax discussions in Brazil is the fact that indirect taxes greatly increases the product prices and consequently influence the consumption pattern. This work aimed to propose a model to measure the financial cost of excise taxes along one supply chain and analyze the sensitivity of this cost in relation to time and added value. Equations were developed with tax incidence, based on the current legislation and were applied in a simulated supply chain. Finally, was performed a sensitivity analysis by linear regression in 200 hypothetical supply chains. These analyzes confirmed the thesis that the longer the production chain and the greater are the added values in the initial links, the greater is the financial cost. It can be concluded that the model is applicable and that the financial cost of taxes influences the final selling price of the products. [ABSTRACT FROM AUTHOR]

The present study aimed to investigate the intangibility and total factor productivity (TFP) and verify causality relationship between these two variables in the Brazilian industrial sector. To that end, the variables were analyzed using the Granger causality test. The results of Granger causality tests showed that two of the twelve sectors analyzed showed causality of GI in the sense of Granger for TFP. On the other hand, two sectors showed causality of TFP in the sense of Granger for GI. These results concluded that the intangibility of the Brazilian industrial sector, despite having growth, has not yet reached the levels of intangibility of the companies belonging to the most developed countries. [ABSTRACT FROM AUTHOR]