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...

書誌詳細
主要な著者:	Rocha, R, Ulyssea, G, Rachter, L
フォーマット:	Journal article
言語:	English
出版事項:	Elsevier 2018

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