Does Formality Improve Micro-firm Performance? Evidence from the Brazilian SIMPLES Program
This paper exploits an extensive Brazilian micro-enterprise survey and the 1996 introduction of a business tax reduction and simplification scheme (SIMPLES) to examine three questions. First, do high tax rates and complex tax regulations really constitute a barrier to the formalization of micro-firm...
| Main Authors: | , , |
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| Format: | Journal Article |
| Language: | EN |
| Published: |
2012
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10986/5711 |