Advanced Search
MyIDEAS: Login to save this paper or follow this series

Tributação e a Organização dos Prestadores de Serviços no Brasil

Contents:

Author Info

  • Silvia Helena Barcellos
  • Juliano Junqueira Assunção

    ()
    (Department of Economics PUC-Rio)

  • Rogério L. F. Werneck

    ()
    (Department of Economics PUC-Rio)

Abstract

The real impact of taxes on the economy can only be assessed when we consider the behavioral responses of economic agents due to these taxes. This paper shows how income taxation in Brazil gives incentives to some classes of taxpayers to incorporate in order to reduce their tax burden. Microdata analysis on these taxpayers characteristics indicate that the probability of incorporation is strongly related to tax rule

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.econ.puc-rio.br/pdf/td501.pdf
Our checks indicate that this address may not be valid because: 404 Not Found. If this is indeed the case, please notify ()
Download Restriction: no

Bibliographic Info

Paper provided by Department of Economics PUC-Rio (Brazil) in its series Textos para discussão with number 501.

as in new window
Length: 27p. JEL Code: H24, H25, D21.
Date of creation: Feb 2005
Date of revision:
Publication status: Published in Pesquisa e Planejamento Econômico, v.36, n.2, 2006
Handle: RePEc:rio:texdis:501

Contact details of provider:
Postal: Rua Marquês de São Vicente, 225, 22453-900 Rio de Janeiro, RJ
Phone: 021 35271078
Fax: 021 35271084
Web page: http://www.econ.puc-rio.br
More information through EDIRC

Related research

Keywords: Taxation; Organizational Form; Tax Avoidance.;

This paper has been announced in the following NEP Reports:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:rio:texdis:501. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.