Brazil's simplified tax regime and the longevity of Brazilian manufacturing companies : a survival analysis based on RAIS microdata
Year of publication: |
2018
|
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Authors: | Conceição, Otavio Canozzi ; Saraiva, Maurício Vitorino ; Fochezatto, Adelar ; França, Marco Túlio Aniceto |
Published in: |
Economia : revista da ANPEC. - Bingley, United Kingdom : Emerald, ISSN 2358-2820, ZDB-ID 2451788-4. - Vol. 19.2018, 2, p. 164-186
|
Subject: | Brazilian Simplified Tax Regime | Industry | Propensity Score Matching | Survival Analysis | Tax policy | Brasilien | Brazil | Steuerpolitik | Industrie | Manufacturing industries | Unternehmensbesteuerung | Corporate taxation |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1016/j.econ.2017.10.003 [DOI] hdl:10419/266917 [Handle] |
Classification: | L20 - Firm Objectives, Organization, and Behavior. General ; C23 - Models with Panel Data ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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