The payroll tax exemption in Brazilstructural and quasi-experimental perspectives

Resumo

This paper estimates the payroll tax exemption effects by two alternative approaches. First, a Quasiexperiment which takes into account the fact that firms under the tax regime called simples already do not pay payroll taxes to define such group of firms as control. The other approach was a structural model which considers payroll tax as a source of market imperfection, whose effects can be estimated from production function coefficients. Results suggest that Quasi-Experimental methodology overestimated policy effects and the conclusion is that this policy had reduced effects.

Ficha do documento

Tipo

Artigo científico

Ano

2021

Instituição

EGV EPGE

Fonte

Revista Brasileira de Economia

Idioma

Inglês

Acesso

Não informado

Identificador

oai:ojs.periodicos.fgv.br:article/80017

Palavras-chave

Policy evaluationPayroll tax exemptionQuasi-Experimental MethodsStructural models