Tributação e a Organização dos Prestadores de Serviços no Brasil

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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Year of publication:	2005
Authors:	Barcellos, Silvia Helena ; Assunção, Juliano J.
Publisher:	Rio de Janeiro : Pontifícia Universidade Católica do Rio de Janeiro (PUC-Rio), Departamento de Economia
Subject:	Einkommensteuer \| Steuerinzidenz \| Steuervermeidung \| Brasilien \| Taxation \| Organizational Form \| Tax Avoidance.

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Series:	Texto para discussão ; 501
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	Portuguese
Other identifiers:	484093975 [GVK] hdl:10419/175986 [Handle] RePEc:rio:texdis:501 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10011807327