巴西的工资税豁免:结构和准实验视角

Q4 Economics, Econometrics and Finance
Marcelo Leandro Meyer, C. Lucinda, H. Spolador
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引用次数: 0

摘要

摘要本文通过两种替代方法来估计工资税豁免效应。首先,一个准实验考虑到了一个事实,即在名为Simples的税收制度下的公司已经不缴纳工资税,从而将这类公司定义为控制公司。另一种方法是一种结构模型,该模型将工资税视为市场缺陷的来源,其影响可以通过生产函数系数来估计。结果表明,准实验方法高估了政策效果,结论是该政策的效果有所降低。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The payroll tax exemption in Brazil: Structural and quasi-experimental perspectives
Abstract This paper estimates the payroll tax exemption effects by two alternative approaches. First, a Quasi-experiment 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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来源期刊
Revista Brasileira de Economia
Revista Brasileira de Economia Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
0.40
自引率
0.00%
发文量
0
审稿时长
20 weeks
期刊介绍: A Revista Brasileira de Economia (RBE) é a mais antiga publicação de Economia do Brasil, e a segunda mais antiga da América Latina. Seus fundadores foram Arizio de Viana, o primeiro editor, e Eugênio Gudin, um dos mais influentes economistas da história brasileira. A RBE foi apresentada no seu primeiro número pelo professor Luiz Simões Lopes, em uma Introdução que poderia constar ainda hoje de qualquer número da revista.
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