Gabrieli, T.; Galvao Jr, A. F.; Montes-Rojas, G. - Department of Economics, City University - 2010
This paper studies the effects of increasing formality via tax reduction and simplification schemes on micro … only on a segment of the micro-firm population, for which the effect of formality on firm performance can be identified … of formality, we use an econometric approach that compares eligible and non-eligible firms, born before and after SIMPLES …