Tributação e a Organização dos Prestadores de Serviços no Brasil

Silvia Barcellos, Juliano Assuncao and Rogério L. F. Werneck ()
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Rogério L. F. Werneck: Department of Economics PUC-Rio

No 501, Textos para discussão from Department of Economics PUC-Rio (Brazil)

Abstract: The real impact of taxes on the economy can only be assessed when we consider the behavioral responses of economic agents due to these taxes. This paper shows how income taxation in Brazil gives incentives to some classes of taxpayers to incorporate in order to reduce their tax burden. Microdata analysis on these taxpayers characteristics indicate that the probability of incorporation is strongly related to tax rule

Keywords: Taxation; Organizational Form; Tax Avoidance. (search for similar items in EconPapers)
Pages: 27p. JEL Code: H24, H25, D21.
Date: 2005-02
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Published in Pesquisa e Planejamento Econômico, v.36, n.2, 2006

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Persistent link: https://EconPapers.repec.org/RePEc:rio:texdis:501

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