This paper aims to evaluate the impact of a tax incentive program targeted to small business (SIMPLES) on employment growth. The evaluation is conducted for two distinct periods, namely 1997 when the program was first implemented and 1999 when the eligibility rule was modified in order to...

This study explores three issues related to the job market in the Brazilian information and communication technologies (ICT) industry, considering both industrial and service segments. First of all, evolution of job structure in the sector is evaluated since 1998. Second, the intensity of...

The main goal of this paper is to analyze the increase of Brazilian formal employment growth rate in the last decade. The evidence suggests that this acceleration is due to a reversal in the trend of the average number of employees per establishment. More detailed investigations show evidence...