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| Enlinson Mattos and Leonardo Stelzer-Rossi |
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| ''The pandemic shock and the heterogenous responses for durable versus non-durable industries'' |
| ( 2024, Vol. 44 No.4 ) |
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| We use administrative data from a representative state in Brazil to provide robust estimates of the heterogeneous impacts of the COVID-19 pandemic on durable versus non-durable sectors. Employing a dynamic differences-in-differences strategy, our results suggest a 62\% relative reduction in revenues for the automotive industry (durable) in the pandemic shock, accompanied by a nearly 70\% decline in tax collection within the durable relative to the non-durable sector for the three three-month crisis period. Furthermore, our analysis indicates a rebound within three months, reinforcing the fast response of the durable sector after a crisis. |
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| Keywords: administrative tax data, COVID shock, industries heterogeneous responses, durable
versus non-durable sectors |
JEL: H2 - Taxation, Subsidies, and Revenue: General
H8 - Public Economics: Miscellaneous Issues: General |
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| Manuscript Received : Aug 15 2024 | | Manuscript Accepted : Dec 30 2024 |
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