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...

É consenso que o problema do crescente déficit previdenciário é um dos entraves ao crescimento sustentado do país. Nesse sentido, modificações em nosso sistema têm sido debatidas e podem ir desde a eliminação da diferença de idade entre homens e mulheres para a concessão do...

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...