Relações federativas : da evolução da política de incentivos fiscais à guerra fiscal -- Fundesc e Procape no movimento da coordenação federativa -- O Prodec e o Pró-Emprego no movimento da descentralização da política fiscal e do conflito federativo

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...