IDEAS home Printed from https://ideas.repec.org/h/cdp/diam08/096.html
   My bibliography  Save this book chapter

A Desoneraçao Da Folha De Pagamentos E Sua Relaçao Com A Formalidade No Mercado De Trabalho

In: Anais do XIII Seminário sobre a Economia Mineira [Proceedings of the 13th Seminar on the Economy of Minas Gerais]

Author

Listed:
  • Fernando Gaiger Silveira
  • Leonardo Rangel
  • Matheus Stivali
  • Graziela Ansiliero
  • Edvaldo Duarte Barbosa
  • Luis Henrique Paiva

Abstract

A desoneração da contribuição patronal com base na folha de pagamentos é, há vários anos, pauta do debate sobre previdência social. Há defensores que argumentam, por exemplo, que a base tradicional da arrecadação previdenciária tenderia a sofrer um processo de erosão. E há também críticos que advogam não haver uma relação direta entre desoneração e elevação da formalidade ou salários pagos, entre outros. Os objetivos deste trabalho são: avaliar a racionalidade das propostas de desoneração sobre a folha de pagamentos; verificar os impactos – fiscais e distributivos – de curto prazo de algumas destas propostas, bem como sugerir o que precisaria ocorrer no mercado formal de trabalho para compensar esta desoneração; e apresentar quais os argumentos correntes contra a desoneração e sua compensação por meio de outro tributo. Uma das conclusões a que se chega é que o impacto da desoneração sobre o nível de formalidade, rendimentos, desigualdade e arrecadação tributária é controverso. Também se conclui que desoneração linear sem compensação pode ser prejudicial às contas da Previdência. Desta forma, a proposta de desoneração focalizada tem as vantagens de ser menos custosa em termos fiscais e ainda de ter impactos positivos sobre a desigualdade de renda. The employer's payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion. And there are critics, who argue that there is not a direct relationship between tax relief and elevation of formality or wages paid, among others. The main objectives of this work are: to evaluate the rationality of proposals for payroll taxation relief; to check for the fiscal and income distribution short-run impacts of these proposals (as well as suggest what need to occur in the formal labour market to offset this release); and to present the arguments against the current t
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Fernando Gaiger Silveira & Leonardo Rangel & Matheus Stivali & Graziela Ansiliero & Edvaldo Duarte Barbosa & Luis Henrique Paiva, 2008. "A Desoneraçao Da Folha De Pagamentos E Sua Relaçao Com A Formalidade No Mercado De Trabalho," Anais do XIII Semin·rio sobre a Economia Mineira [Proceedings of the 13th Seminar on the Economy of Minas Gerais], in: Anais do XIII Seminário sobre a Economia Mineira [Proceedings of the 13th Seminar on the Economy of Minas Gerais], Cedeplar, Universidade Federal de Minas Gerais.
    • Handle: RePEc:cdp:diam08:096
    as

    Download full text from publisher

    File URL: http://www.cedeplar.ufmg.br/seminarios/seminario_diamantina/2008/D08A096.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Stephen Nickell, 1997. "Unemployment and Labor Market Rigidities: Europe versus North America," Journal of Economic Perspectives, American Economic Association, vol. 11(3), pages 55-74, Summer.
    2. Gabriel Ulyssea & Maurício Cortez Reis, 2006. "Imposto sobre Trabalho e seu Impacto nos Setores Formal e Informal," Discussion Papers 1218, Instituto de Pesquisa Econômica Aplicada - IPEA.
    3. Summers, Lawrence H, 1989. "Some Simple Economics of Mandated Benefits," American Economic Review, American Economic Association, vol. 79(2), pages 177-183, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Scherer, C.R., 2015. "Payroll tax reduction in Brazil : Effects on employment and wages," ISS Working Papers - General Series 602, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Daron Acemoglu & Joshua D. Angrist, 2001. "Consequences of Employment Protection? The Case of the Americans with Disabilities Act," Journal of Political Economy, University of Chicago Press, vol. 109(5), pages 915-957, October.
    2. Alfonso Arpaia & Giuseppe Carone, 2004. "Do labour taxes (and their composition) affect wages in the short and in the long run?," Public Economics 0411004, University Library of Munich, Germany.
    3. Doménech, Rafael & Garcí­a, José Ramón, 2008. "Unemployment, taxation and public expenditure in OECD economies," European Journal of Political Economy, Elsevier, vol. 24(1), pages 202-217, March.
    4. Adam Wagstaff, 2010. "Social health insurance reexamined," Health Economics, John Wiley & Sons, Ltd., vol. 19(5), pages 503-517, May.
    5. Adriana Kugler, 2011. "Is there an Anti-labor Bias of Taxes? A Survey of the Evidence from Latin America and Around the World," Research Department Publications 4746, Inter-American Development Bank, Research Department.
    6. Giuseppe Bertola & Francine Blau & Lawrence Kahn, 2007. "Labor market institutions and demographic employment patterns," Journal of Population Economics, Springer;European Society for Population Economics, vol. 20(4), pages 833-867, October.
    7. Gebhard Flaig & Horst Rottmann, 2011. "Labour Market Institutions and Unemployment. An International Comparison," CESifo Working Paper Series 3558, CESifo.
    8. García, José Ramón & Sala, Hector, 2008. "The tax system incidence on unemployment: A country-specific analysis for the OECD economies," Economic Modelling, Elsevier, vol. 25(6), pages 1232-1245, November.
    9. Gebhard Flaig & Horst Rottmann, 2013. "Labour market institutions and unemployment: an international panel data analysis," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 40(4), pages 635-654, November.
    10. Alfonso Arpaia & Giuseppe Carone, 2004. "Do labour taxes (and their composition) affect wages in the short and the long run? - Alfonso Arpaia and Giuseppe Carone," European Economy - Economic Papers 2008 - 2015 216, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    11. Cukierman, Alex & Lippi, Francesco, 2001. "Labour Markets and Monetary Union: A Strategic Analysis," Economic Journal, Royal Economic Society, vol. 111(473), pages 541-565, July.
    12. Chia Jung Chang, 2021. "Is the Road to Unemployment Paved with Good Intentions? Labor Market Outcomes of Young Women," Journal of Labor Research, Springer, vol. 42(2), pages 244-302, June.
    13. repec:spo:wpecon:info:hdl:2441/6120 is not listed on IDEAS
    14. Christopher A. Pissarides, 2003. "Unemployment in Britain: A European Success Story," CESifo Working Paper Series 981, CESifo.
    15. Carlo Altavilla & Floro E. Caroleo, 2006. "Evaluating the Dynamic Effects of Active Labour Policies in Italy," LABOUR, CEIS, vol. 20(2), pages 349-382, June.
    16. Douglas C. Bice & William H. Hoyt, 1997. "The Impact of Mandates and Tax Limits on Voluntary Contributions to Local Public Services: An Application to Fire Protection Services," Public Economics 9704002, University Library of Munich, Germany.
    17. Galiani, Sebastian & Lamarche, Carlos & Porto, Alberto & Sosa-Escudero, Walter, 2005. "Persistence and regional disparities in unemployment (Argentina 1980-1997)," Regional Science and Urban Economics, Elsevier, vol. 35(4), pages 375-394, July.
    18. Bossavie, Laurent & Cho, Yoonyoung & Heath, Rachel, 2023. "The effects of international scrutiny on manufacturing workers: Evidence from the Rana Plaza collapse in Bangladesh," Journal of Development Economics, Elsevier, vol. 163(C).
    19. Benjamin Bennett & Isil Erel & Léa H. Stern & Zexi Wang, 2020. "Paid Leave Pays Off: The Effects of Paid Family Leave on Firm Performance," NBER Working Papers 27788, National Bureau of Economic Research, Inc.
    20. Morawski, Leszek & Myck, Michal, 2010. "'Klin'-ing up: Effects of Polish tax reforms on those in and on those out," Labour Economics, Elsevier, vol. 17(3), pages 556-566, June.
    21. Kemmerling, Achim & Bruttel, Oliver, 2005. "New politics in German labour market policy? The implications of the recent Hartz reforms for the German welfare state," Discussion Papers, Research Unit: Labor Market Policy and Employment SP I 2005-101, WZB Berlin Social Science Center.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cdp:diam08:096. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gustavo Britto (email available below). General contact details of provider: https://edirc.repec.org/data/pufmgbr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.