The payroll tax exemption in Brazil: structural and quasi-experimental perspectives

Detalhes bibliográficos
Autor(a) principal: Meyer, Leandro Garcia
Data de Publicação: 2021
Outros Autores: Lucinda, Claudio Ribeiro de, Spolador, Humberto
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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spelling 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
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