{"args":{"basis":"all_acquisitions","groups":10,"income":"total","rates":"indirect_rates_2017"},"checks":[{"abs_tol":null,"bind":"any","column":null,"failure_class":null,"field":"value","interval":false,"key":null,"kind":"status","min_lre":null,"note":"","open_interval":false,"rel_tol":null,"required":true,"source_id":null,"table":null,"tool":null,"value":"ok","weight":1.0,"where":null},{"abs_tol":0.5,"bind":"any","column":null,"failure_class":null,"field":"value","interval":false,"key":"burden.decile_1","kind":"figure_close","min_lre":null,"note":"% of total household income","open_interval":false,"rel_tol":null,"required":true,"source_id":null,"table":null,"tool":null,"value":23.42,"weight":1.0,"where":null}],"datasets":{},"difficulty":"M","id":"official.ipea_td2823.burden_decile_1","level":"T1","meta":{"income_concept":"total household income (monetary and non-monetary), per-capita deciles","rates":"short-run effective indirect-tax rates, tax-inclusive basis (TD 2823 Tabela 1 / Gr\u00e1fico 4)","reference_year":"2017-2018 (POF)","source":"IPEA Texto para Discuss\u00e3o 2823","verified":true},"question":"","requires":["pof_2017"],"runner":null,"sources":[],"split":"public","suite":"official","tags":["ipea","pof","indirect_taxes"],"target":"tool","tool":"core.indirect_incidence","truth":"Silveira, Palomo, Cornelio & Tonon (2022), Tributa\u00e7\u00e3o indireta: al\u00edquotas efetivas e incid\u00eancia sobre as fam\u00edlias, IPEA TD 2823, p.22: indirect taxes as % of total household income on POF 2017-2018 \u2014 decile 1 23.42%, decile 10 8.62%, income-weighted mean 11.2%; pinned in packages/magi_core/src/magi_core/params/indirect_rates_2017.yaml (burden_by_decile_pct_of_total_income, verified 2026-09-17). MAGI's own reproduction (notebooks/validation/03_indirect_incidence.py, METHODS \u00a78.3): 24.43%, 8.38%, 11.4%, which core.indirect_incidence computes; METHODS \u00a78.3 puts the gap on the mapping of the rate table to 13 POF groups."}