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Mudanças no sistema tributário e no mercado de crédito e seus efeitos sobre a informalidade no Brasil [Changes to the tax system and credit market and their effects on informal work in Brazil]

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  • Nelson Leitão Paes

    (PIMES/UFPE)

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    Abstract

    In this paper we analyze the impacts of some changes in tax and credit policies on informal business in Brazil. To do this, we use a computable general equilibrium approach. The main findings shows that a reduction in 1% of tax rates on production or on labor income or capital income can reduce the size of the informal sector and the number of informal jobs, without reducing tax revenue. A more accurate result can be obtained with a reduction in the cost of credit instead of using lower tax rates. The most effective policy seems to be the reduction of taxes on production.

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    Bibliographic Info

    Article provided by Economics Department, Universidade Federal de Minas Gerais (Brazil) in its journal Nova Economia.

    Volume (Year): 20 (2010)
    Issue (Month): 2 (May-August)
    Pages: 315-340

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    Handle: RePEc:nov:artigo:v:20:y:2010:i:2:p:315-340

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    Related research

    Keywords: informality; general equilibrium; taxation; credit cost;

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