Mudanças no sistema tributário e no mercado de crédito e seus efeitos sobre a informalidade no Brasil [Changes to the tax system and credit market and their effects on informal work in Brazil]

Nelson Leitão Paes
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Nelson Leitão Paes: PIMES/UFPE

Nova Economia, 2010, vol. 20, issue 2, 315-340

Abstract: In this paper we analyze the impacts of some changes in tax and credit policies on informal business in Brazil. To do this, we use a computable general equilibrium approach. The main findings shows that a reduction in 1% of tax rates on production or on labor income or capital income can reduce the size of the informal sector and the number of informal jobs, without reducing tax revenue. A more accurate result can be obtained with a reduction in the cost of credit instead of using lower tax rates. The most effective policy seems to be the reduction of taxes on production.

Keywords: informality; general equilibrium; taxation; credit cost (search for similar items in EconPapers)
JEL-codes: E51 H20 J21 (search for similar items in EconPapers)
Date: 2010
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