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