The payroll tax exemption in Brazil: structural and quasi-experimental perspectives
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Brasileira de Economia (Online) |
Texto Completo: | https://periodicos.fgv.br/rbe/article/view/80017 |
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. |
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The payroll tax exemption in Brazil: structural and quasi-experimental perspectivesPolicy evaluationPayroll tax exemptionQuasi-Experimental MethodsStructural modelsThis 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.EGV EPGE2021-07-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArticlesArtigosapplication/pdfhttps://periodicos.fgv.br/rbe/article/view/80017Revista Brasileira de Economia; Vol. 75 No. 1 (2021): JAN-MAR; 37-63Revista Brasileira de Economia; v. 75 n. 1 (2021): JAN-MAR; 37-631806-91340034-7140reponame:Revista Brasileira de Economia (Online)instname:Fundação Getulio Vargas (FGV)instacron:FGVenghttps://periodicos.fgv.br/rbe/article/view/80017/79910Copyright (c) 2021 Revista Brasileira de Economiainfo:eu-repo/semantics/openAccessMeyer, Leandro GarciaLucinda, Claudio Ribeiro deSpolador, Humberto2021-07-07T19:11:00Zoai:ojs.periodicos.fgv.br:article/80017Revistahttps://periodicos.fgv.br/rbe/https://periodicos.fgv.br/rbe/oai||rbe@fgv.br1806-91340034-7140opendoar:2024-03-06T13:03:50.181986Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV)true |
dc.title.none.fl_str_mv |
The payroll tax exemption in Brazil: structural and quasi-experimental perspectives |
title |
The payroll tax exemption in Brazil: structural and quasi-experimental perspectives |
spellingShingle |
The payroll tax exemption in Brazil: structural and quasi-experimental perspectives Meyer, Leandro Garcia Policy evaluation Payroll tax exemption Quasi-Experimental Methods Structural models |
title_short |
The payroll tax exemption in Brazil: structural and quasi-experimental perspectives |
title_full |
The payroll tax exemption in Brazil: structural and quasi-experimental perspectives |
title_fullStr |
The payroll tax exemption in Brazil: structural and quasi-experimental perspectives |
title_full_unstemmed |
The payroll tax exemption in Brazil: structural and quasi-experimental perspectives |
title_sort |
The payroll tax exemption in Brazil: structural and quasi-experimental perspectives |
author |
Meyer, Leandro Garcia |
author_facet |
Meyer, Leandro Garcia Lucinda, Claudio Ribeiro de Spolador, Humberto |
author_role |
author |
author2 |
Lucinda, Claudio Ribeiro de Spolador, Humberto |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Meyer, Leandro Garcia Lucinda, Claudio Ribeiro de Spolador, Humberto |
dc.subject.por.fl_str_mv |
Policy evaluation Payroll tax exemption Quasi-Experimental Methods Structural models |
topic |
Policy evaluation Payroll tax exemption Quasi-Experimental Methods Structural models |
description |
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. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-07-07 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artigos |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rbe/article/view/80017 |
url |
https://periodicos.fgv.br/rbe/article/view/80017 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rbe/article/view/80017/79910 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Revista Brasileira de Economia info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Revista Brasileira de Economia |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
EGV EPGE |
publisher.none.fl_str_mv |
EGV EPGE |
dc.source.none.fl_str_mv |
Revista Brasileira de Economia; Vol. 75 No. 1 (2021): JAN-MAR; 37-63 Revista Brasileira de Economia; v. 75 n. 1 (2021): JAN-MAR; 37-63 1806-9134 0034-7140 reponame:Revista Brasileira de Economia (Online) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista Brasileira de Economia (Online) |
collection |
Revista Brasileira de Economia (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Economia (Online) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rbe@fgv.br |
_version_ |
1798943115644502016 |