Scherer, Scherer, C.R. - Institute of Social Studies (ISS) - 2015
This paper evaluates the effects of the elimination of a payroll tax on employment and wages in four manufacturing and … service sectors in Brazil in early 2012. This tax, which accounted for 20 percent of the wage bill, was levied on employers … Labour which contained information on formal employment contracts. Exploring the fact that the tax reform only covered firms …