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...

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Bibliografiske detaljer
Main Authors:	Rocha, R, Ulyssea, G, Rachter, L
Format:	Journal article
Sprog:	English
Udgivet:	Elsevier 2018

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