Coming out of the shadows ? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises
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.
Journal of Development Economics V 99, N 1, P 105-115, 2012
Joana da Costa Martins Monteiro, Juliano Junqueira Assunção,
Destaques
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Rodrigo Reis Soares, Juliano Junqueira Assunção, Tomás Fonseca Goulart, A Note on Slavery and the Roots of Inequality , Journal of Comparative Economics, 2012
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Marcelo de Paiva Abreu, Felipe Tâmega Fernandes, Brazil: The resilience of the Brazilian Insurance Market, 2012
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Rodrigo Reis Soares, D. Krueger, M. Berthelon, Household choices of child labor and schooling: a simple model with application to Brazil , Journal of Human Resources, 2012
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