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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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    Taxation; Organizational Form; Tax Avoidance.;

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