Coming out of the shadows? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises |
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| Authors: | Joana CM Monteiro Juliano J Assunção |
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| Institution: | Department of Economics, Pontifícia Universidade Católica do Rio de Janeiro (PUC-Rio), Rua Marquês de São Vicente, 225-Gávea Rio de Janeiro, RJ, 22453-900, Brazil |
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| Abstract: | 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. |
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| Keywords: | D73 E26 K34 |
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