Brazil’s Simplified Tax Regime and the longevity of Brazilian manufacturing companies: A survival analysis based on RAIS microdata
| Autor: | Adelar Fochezatto, Maurício Vitorino Saraiva, Otavio Canozzi Conceição, Marco Túlio Aniceto França |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2018 |
| Předmět: |
Economic growth
L20 media_common.quotation_subject Economics Econometrics and Finance (miscellaneous) Microdata (statistics) Sample (statistics) Survival Analysis Technique 0502 economics and business ddc:330 Economics Industry 050207 economics HB71-74 media_common 05 social sciences K34 Longevity Propensity Score Matching Brazilian Simplified Tax Regime Survival Analysis Economics as a science Tax policy Homogeneous Propensity score matching Demographic economics 050203 business & management C23 |
| Zdroj: | EconomiA, Vol 19, Iss 2, Pp 164-186 (2018) |
| ISSN: | 1517-7580 |
| Popis: | 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. JEL classifications: L20, C23, K34, Keywords: Brazilian Simplified Tax Regime, Tax policy, Industry, Survival Analysis, Propensity Score Matching |
| Databáze: | OpenAIRE |
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