Imposto do pecado no século XXI: a ineficácia do imposto seletivo da EC 132/2023 na redução do consumo de produtos potencialmente nocivos à saúde

Abstract

In this work, we investigate the possible reasons that may justify the increased taxation of something, comparing such reasons with the idea of extrafiscality. It is identified that the increased taxation on consumption, previously based on a moralistic idea of sin, now adds as a justification the need to combat internal costs of activities considered harmful to the individual's health, in addition to facing the external costs generated for the society, as it was clearly intended through the selective tax provided for in EC nº 132/2023. Based on this premise, the philosophical bases for state interventions in individual consumption are investigated, concluding that taxation does not appear to be the most appropriate means of correcting possible information asymmetries. The findings of behavioral economics are discussed, also concluding that they do not support taxation as an appropriate means of state intervention. In what constitutes the focus of the work, the effectiveness of taxation in reducing the consumption of foods considered harmful to health is investigated, concluding that it is very small, smaller than what is usually projected, since existing studies ignore the effects of multicollinearity. Finally, it is identified that the majority of such products considered harmful to health do not generate external costs, or such costs are not significant. On the other hand, increased taxation generates numerous adverse effects on society.