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A Desoneração da Folha de Pagamentos e sua Relação com a Formalidade no Mercado de Trabalho

Listed author(s):
  • Graziela Ansiliero
  • Leonardo Alves Rangel
  • Luis Henrique Paiva
  • Matheus Stivali
  • Edvaldo Duarte Barbosa
  • Fernando Gaiger Silveira

A desoneração da contribuição patronal com base na folha de pagamentos é, há vários anos, pauta do debate sobre previdência social. Há defensores que argumentam, por exemplo, que a base tradicional da arrecadação previdenciária tenderia a sofrer um processo de erosão. E há também críticos que advogam não haver uma relação direta entre desoneração e elevação da formalidade ou salários pagos, entre outros. Os objetivos deste trabalho são: avaliar a racionalidade das propostas de desoneração sobre a folha de pagamentos; verificar os impactos – fiscais e distributivos – de curto prazo de algumas destas propostas, bem como sugerir o que precisaria ocorrer no mercado formal de trabalho para compensar esta desoneração; e apresentar quais os argumentos correntes contra a desoneração e sua compensação por meio de outro tributo. Uma das conclusões a que se chega é que o impacto da desoneração sobre o nível de formalidade, rendimentos, desigualdade e arrecadação tributária é controverso. Também se conclui que desoneração linear sem compensação pode ser prejudicial às contas da Previdência. Desta forma, a proposta de desoneração focalizada tem as vantagens de ser menos custosa em termos fiscais e ainda de ter impactos positivos sobre a desigualdade de renda. The employer's payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion. And there are critics, who argue that there is not a direct relationship between tax relief and elevation of formality or wages paid, among others. The main objectives of this work are: to evaluate the rationality of proposals for payroll taxation relief; to check for the fiscal and income distribution short-run impacts of these proposals (as well as suggest what need to occur in the formal labour market to offset this release); and to present the arguments against the current tax relief proposals and compensation through another tribute. One of the conclusions reached is that the impact of release on the level of formality, income, income inequality and social security revenues is controversial. It also concludes that linear release without compensation can be detrimental to pension system fiscal equilibrium. Thus, the proposal of focused release has the advantages of being less costly and still have positive impacts on income inequality.

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Paper provided by Instituto de Pesquisa Econômica Aplicada - IPEA in its series Discussion Papers with number 1341.

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Length: 43 pages
Date of creation: Jun 2008
Handle: RePEc:ipe:ipetds:1341
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  1. Stephen Nickell, 1997. "Unemployment and Labor Market Rigidities: Europe versus North America," Journal of Economic Perspectives, American Economic Association, vol. 11(3), pages 55-74, Summer.
  2. Gabriel Ulyssea & Maurício Cortez Reis, 2006. "Imposto sobre Trabalho e seu Impacto nos Setores Formal e Informal," Discussion Papers 1218, Instituto de Pesquisa Econômica Aplicada - IPEA.
  3. Summers, Lawrence H, 1989. "Some Simple Economics of Mandated Benefits," American Economic Review, American Economic Association, vol. 79(2), pages 177-183, May.
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