This paper provides a preliminary analysis of the potential impacts from a formalization policy introduced in Brazil targeted at micro entrepreneurs with at most one employee. Our goal is to provide evidence to shed light on the following points: i) Did the program fostered micro...

This paper examines whether fiscal illusion can help to explain the behavior of federal government expenditures in Brazil during period 1990-2011. The analyses is based on a median voter model that admits that the degree of tax visibility may affect the individual’s perception of his tax...

This paper presents a survey of the optimal commodity taxation theory and, particularly, deals with the issue of uniformity versus selectivity of commodity tax rates. A review of the main empirical models is also presented. Moreover, the study attempts to calculate the optimal commodity taxes...