Brazil’s Simplified Tax Regime and the longevity of Brazilian manufacturing companies: A survival analysis based on RAIS microdata

EconomiA Pub Date : 2018-05-01 DOI:10.1016/j.econ.2017.10.003

Otavio Canozzi Conceição, Maurício Vitorino Saraiva, Adelar Fochezatto, Marco Tulio Aniceto França

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引用次数: 13

Abstract

The article aims to analyze the effects of the Brazilian Simplified Tax Regime (Simples Nacional) on the longevity of manufacturing microenterprises, contributing to the current debate on the expansion of the program. Based on the RAIS (Relação Anual de Informações Sociais) microdata comprising the period between 2007–2013, a sample of manufacturing establishments, homogeneous in their economic structure, was selected and divided into two groups — those who opted for the program and those who did not. The Survival Analysis technique and the Propensity Score Matching made it possible to identify that the establishments opting for Simples Nacional that were created in 2007 had a 30% lower chance of mortality than the companies not opting for it. Another main result was the indication that separating manufacturing establishments by level of technology-intensiveness the Simplified Regime had a differentiated impact among the groups, with only the manufacturing establishments of low and medium-low technology-intensiveness sectors being affected.

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巴西的简化税制和巴西制造企业的寿命:基于RAIS微数据的生存分析

本文旨在分析巴西简化税制(Simples Nacional)对制造业微型企业寿命的影响，为当前关于扩大该计划的辩论做出贡献。根据RAIS (rela o annual de Informações Sociais)包括2007-2013年期间的微观数据，选择了经济结构相同的制造业企业样本，并将其分为两组-选择该计划的和未选择该计划的。生存分析技术和倾向得分匹配使得有可能确定选择2007年创建的Simples Nacional的企业的死亡率比没有选择它的企业低30%。另一个主要结果是，表明按技术密集程度将制造企业分开的简化制度在各组之间有不同的影响，只有低技术密集部门和中低技术密集部门的制造企业受到影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

EconomiA

CiteScore

3.90

自引率

0.00%

发文量