Coming out of the shadows? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises

A-Tier
Journal: Journal of Development Economics
Year: 2012
Volume: 99
Issue: 1
Pages: 105-115

Authors (2)

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

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.

Technical Details

RePEc Handle
repec:eee:deveco:v:99:y:2012:i:1:p:105-115
Journal Field
Development
Author Count
2
Added to Database
2026-02-02