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Imposto sobre Trabalho e seu Impacto nos Setores Formal e Informal

Author

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  • Gabriel Ulyssea
  • Maurício Cortez Reis

Abstract

This paper aims to analyze the effects of payroll taxes on the Brazilian labor market. For that purpose, we develop a model of two sectors (formal and informal) and two types of workers. The demand for labor is determined by workers? productivity while the supply side is represented by wage curves, which are specific to each sector and qualification group. The parameters of the model are estimated using the data from Pnad 1992-2003. The simulation results show that reducing payroll taxes leads to a significant drop in the informality rate and increases both employment level and earnings.

Suggested Citation

  • 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.
    • Handle: RePEc:ipe:ipetds:1218
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    Cited by:

    1. 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.

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