Tributação e a Organização dos Prestadores de Serviços no Brasil
AbstractThe 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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Bibliographic InfoPaper 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
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Taxation; Organizational Form; Tax Avoidance.;
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