Do lower taxes reduce informality? Evidence from Brazil

Do lower taxes reduce informality? Evidence from Brazil

We exploit a unique, large-scale formalization program in Brazil to estimate the effects of reducing the costs of formality on firm formalization. We rely on both firm-level administrative data and individual panel data to show that reducing taxes once registration costs have already been eliminated...

Bibliografske podrobnosti
Main Authors:	Rocha, R, Ulyssea, G, Rachter, L
Format:	Journal article
Jezik:	English
Izdano:	Elsevier 2018

Podobne knjige/članki

Firms, informality, and development: theory and evidence from Brazil
od: Ulyssea, G
Izdano: (2018)

Quality of accounting and tax information in Brazil
od: Maysa Alves Correa Silva, et al.
Izdano: (2025-01-01)

Economic shocks and crime: evidence from the Brazilian trade liberalization
od: Dix-Carneiro, R, et al.
Izdano: (2018)

TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL
od: Heloisa Estellita, et al.

Do corporate taxes reduce investments? Evidence from Italian firm-level panel data
od: Daniela Federici, et al.
Izdano: (2015-12-01)

Tax aggressiveness and CEO overconfidence in the stock market: Evidence from Brazil
od: Giovana Carrer, et al.
Izdano: (2021-02-01)

Does the Tax Cuts Policy Lower Firm Survival Risk? Evidence from China
od: Wang Hong, et al.
Izdano: (2023-01-01)

Informalidade no mercado de trabalho brasileiro: uma resenha da literatura Brazilian labor market informality: a review of the literature
od: Gabriel Ulyssea
Izdano: (2006-12-01)

Ant species (Hymenoptera, Formicidae) from the seasonally dry tropical forest of northeastern Brazil: a compilation from field surveys in Bahia and literature records
od: Mônica A. Ulysséa, et al.
Izdano: (2013-06-01)

Corporate environmental information disclosure and tax avoidance: Evidence from China
od: Yu Gu, et al.
Izdano: (2023-11-01)

Financial transaction tax, liquidity, and informational efficiency: Evidence from Italy
od: Valentina Galvani, et al.
Izdano: (2021-03-01)

Information frictions and access to the Paycheck Protection Program
od: Humphries, JE, et al.
Izdano: (2020)

How to lower your property taxes /
od: 352631 Koenig, R. Harry
Izdano: (1991)

Integration of Business Processes With Activities and Information: Evidence From Brazil
od: Ana Maria Magalhães Correia, et al.
Izdano: (2021-03-01)

Doing Business and Tax Evasion: Evidence from Asian Countries
od: Md. Harun Ur Rashid, et al.
Izdano: (2022-10-01)

Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange
od: Shokrollah Khajavi, et al.
Izdano: (2016-09-01)

Do environmental taxes and environmental stringency policies reduce CO2 emissions? Evidence from 7 emerging economies
od: Wolde-Rufael, Yemane, et al.
Izdano: (2021)

Tax Capacity and Tax Effort: Evidence From Albanian Economy
od: Elida Liko, et al.
Izdano: (2024-09-01)

Quilombola women confronting digital discrimination in Brazil
od: Ivonete da Silva Lopes, et al.
Izdano: (2024-08-01)

Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt
od: Omar Ikbal Tawfik, et al.
Izdano: (2024-02-01)

Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria
od: Tajudeen John Ayoola, et al.
Izdano: (2023-03-01)

Tax Planning Practices Amongst Tax Agents: Evidence from Malaysia
od: Mohd Rizal Palil, et al.
Izdano: (2022-09-01)

Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program
od: Muhammad Arsalan Khan, et al.
Izdano: (2023-06-01)

Do deadline extensions encourage tax filing? Evidence from Pakistan
od: Chattha, M
Izdano: (2020)

Informality, Tax Evasion and the Quality of Business Environment: Evidence from South Caucasian Countries
od: Orkhan Nadirov, et al.
Izdano: (2015-12-01)

Auditor-provided tax services and tax accrual quality in Brazil
od: Luis Paulo Guimarães dos Santos, et al.
Izdano: (2024-11-01)

Are consumption taxes in Brazil regressive?
od: Rozane Bezerra de Siqueira, et al.
Izdano: (2023-10-01)

Effectiveness of sugar-sweetened beverages taxes to reduce obesity: evidence brief for policy
od: Josefina Bascuñán, et al.
Izdano: (2017-10-01)

Catalogue of Dacetini and Solenopsidini ant type specimens (Hymenoptera, Formicidae, Myrmicinae) deposited in the Museu de Zoologia da Universidade de São Paulo, Brazil
od: Mônica Antunes Ulysséa, et al.
Izdano: (2013-01-01)

The perception and use of insects by the residents of Ribeirão da Ilha, Florianópolis, SC, Brazil
od: Mônica Antunes Ulysséa, et al.
Izdano: (2010-09-01)

Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
od: Kamel Naoui, et al.
Izdano: (2020-05-01)

Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
od: Kamel Naoui, et al.
Izdano: (2020-05-01)

Post Tax Reform and Corporate Effective Tax Rate: Evidence from Tunisia
od: Kamel Naoui, et al.
Izdano: (2020-05-01)

Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
od: Basri, M. Chatib, et al.
Izdano: (2024)

Accounting Information and Stock Returns: Evidences from Brazil
od: Luciana de Andrade, et al.
Izdano: (2017-05-01)

Vertical tax competition in Brazil: Empirical evidence for ICMS and IPI in the period 1995–2009
od: Rodolfo Herald da Costa Campos, et al.
Izdano: (2015-01-01)

Does tax enforcement reduce corporate environmental investment? evidence from a quasi-natural experiment
od: Lu He, et al.
Izdano: (2024-05-01)

Does access to credit reduce SMEs’ tax avoidance? Evidence from a regression discontinuity design
od: Xiaowei Kong, et al.
Izdano: (2021-03-01)

Incentives for Tax Planning and Avoidance: Evidence from the Field
od: Graham, John R., et al.
Izdano: (2015)

Determinants of tax evasion : evidence from Malaysia /
od: Chiu, Yee Chin, 1995-, author, et al.
Izdano: (2018)