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Imposto Sobre Trabalho E Seu Impacto Nos Mercados De Trabalho Formal E Informal

Author

Listed:
  • Gabriel Ulyssea
  • Maurício Cortez Reis

Abstract

This paper aims to analyze the effects of payroll taxes on the determination of the degree of informality and the main indicators of the Brazilian labor market, considering both aggregate and disaggregate indicators by qualification level. For that purpose, a two- sector model is developed, where firms of both sectors use qualified and non-qualified workers as inputs for production. The demand for labor is determined by workers' productivity while the supply side is represented by wage curves, which are specific to each sector and qualification group. The results show that reducing payroll taxes has a significant effect over the formality degree and increases both employment level and earnings.

Suggested Citation

  • Gabriel Ulyssea & Maurício Cortez Reis, 2005. "Imposto Sobre Trabalho E Seu Impacto Nos Mercados De Trabalho Formal E Informal," Anais do XXXIII Encontro Nacional de Economia [Proceedings of the 33rd Brazilian Economics Meeting] 172, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
    • Handle: RePEc:anp:en2005:172
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    File URL: http://www.anpec.org.br/encontro2005/artigos/A05A172.pdf
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    Citations

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    Cited by:

    1. Araujo, Ricardo Azevedo & de Souza, Nathalia Almeida, 2010. "An evolutionary game theory approach to the dynamics of the labour market: A formal and informal perspective," Structural Change and Economic Dynamics, Elsevier, vol. 21(2), pages 101-110, May.
    2. Menezes-Filho, Naercio & Scorzafave, Luiz, 2009. "Employment and Inequality of Outcomes in Brazil," Insper Working Papers wpe_200, Insper Working Paper, Insper Instituto de Ensino e Pesquisa.

    More about this item

    JEL classification:

    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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