Coming out of the shadows? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises

被引：55

作者：

Monteiro, Joana C. M. ^{[1
]}

Assuncao, Juliano J. ^{[1
]}

机构：

[1] Pontificia Univ Catolica Rio de Janeiro PUC Rio, Dept Econ, BR-22453900 Gavea Rio De Janeiro, RJ, Brazil

来源：

JOURNAL OF DEVELOPMENT ECONOMICS | 2012年 / 99卷 / 01期

关键词：

Informal economy; Tax legislation; Bureaucracy; COUNTRIES;

D O I：

10.1016/j.jdeveco.2011.10.002

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper evaluates the impact of a program of bureaucracy simplification and tax reduction on formality among Brazilian microenterprises - the SIMPLES program. We document an increase of 13 percentage points in formal licensing among retail firms created after the program when compared to firms in ineligible sectors. The impact on retailers is robust to a series of tests. We find no impact on construction, transportation, services and manufacturing sectors. (C) 2011 Elsevier B.V. All rights reserved.

引用

页码：105 / 115

页数：11

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