This paper aims to evaluate the impact of a tax incentive program targeted to small business (SIMPLES) on employment … account two distinct channels through which the effects may operate. The first is the employment variation in firms that … dimension. Our results points to positive effects on employment growth only for the red tape simplification dimension in the …

The main goal of this paper is to analyze the increase of Brazilian formal employment growth rate in the last decade … effect was counterbalanced by a higher initial employment level in the most recent firms cohort. …