The effect of personal income taxes on labor supply in Brazil: An application of quantile regression

The objective of this dissertation is to measure the welfare burden and labor supply effects of the personal income tax in Brazil. Labor supply functions are derived from utility maximization and applied to a sample of prime age (22 to 55 years old) urban male employees in Brazil, using the Linear, LES and CES functional forms. The data are a subsample taken from the PNAD 1990 household survey, conducted by the Instituto Brasileiro de Geographia e Estatistica, IBGE.

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Year of publication:	1996
Authors:	Ribeiro, Eduardo Pontual
Other Persons:	Leuthold, Jane H. (contributor)
Subject:	Labor

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Type of publication:	Other
Language:	English
Source:	BASE

Persistent link: https://www.econbiz.de/10009477684