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Tributação e a Organização dos Prestadores de Serviços no Brasil


  • Silvia Helena Barcellos
  • Juliano Junqueira Assunção

    () (Department of Economics PUC-Rio)

  • Rogério L. F. Werneck

    () (Department of Economics PUC-Rio)


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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  • Silvia Helena Barcellos & Juliano Junqueira Assunção & Rogério L. F. Werneck, 2005. "Tributação e a Organização dos Prestadores de Serviços no Brasil," Textos para discussão 501, Department of Economics PUC-Rio (Brazil).
  • Handle: RePEc:rio:texdis:501

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    1. Fulginiti, Lilyan E & Perrin, Richard K, 1993. "Prices and Productivity in Agriculture," The Review of Economics and Statistics, MIT Press, vol. 75(3), pages 471-482, August.
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    5. Eswaran, Mukesh & Kotwal, Ashok, 1986. "Access to Capital and Agrarian Production Organisation," Economic Journal, Royal Economic Society, vol. 96(382), pages 482-498, June.
    6. Benjamin, Dwayne, 1995. "Can unobserved land quality explain the inverse productivity relationship?," Journal of Development Economics, Elsevier, vol. 46(1), pages 51-84, February.
    7. Feder, Gershon, 1985. "The relation between farm size and farm productivity : The role of family labor, supervision and credit constraints," Journal of Development Economics, Elsevier, vol. 18(2-3), pages 297-313, August.
    8. Assuncao, Juliano J. & Ghatak, Maitreesh, 2003. "Can unobserved heterogeneity in farmer ability explain the inverse relationship between farm size and productivity," Economics Letters, Elsevier, vol. 80(2), pages 189-194, August.
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    Taxation; Organizational Form; Tax Avoidance.;

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