Corseuil, Carlos Henrique L.; Moura, Rodrigo Leandro de - FGV/EPGE Escola Brasileira de Economia e Finanças, … - 2010
This paper will examine the effects of tax incentives for small businesses on employment level evaluating a program with this purpose implemented in Brazil in the 1990s. We first develop a theoretical framework which guides both the de nition of the parameters of interest and their identi...