The milk and dairy products sector is found nationwide and it is important for jobs, income and taxes. Yank and Galan (2000) claim that it is one of the three main Brazilian agribusiness systems. According to IBGE, the dairy industry generated 65,400 direct jobs and bought fresh milk from about...

The taxation policy of the Tax on Circulation of Goods and Services (ICMS) differentiated between fuel encourages ethanol consumption because of the lower rate charged on it in relation to that charged on gasoline C in some states of Brazil. The State of Sao Paulo has a lower tax rate for...