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Tributação e a Organização dos Prestadores de Serviços no Brasil

Author

Listed:
  • Silvia Helena Barcellos
  • Juliano Junqueira Assunção

    (Department of Economics PUC-Rio)

  • Rogério L. F. Werneck

    (Department of Economics PUC-Rio)

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

Suggested Citation

  • Silvia Helena Barcellos & Juliano Junqueira Assunção & Rogério L. F. Werneck, 2005. "Tributação e a Organização dos Prestadores de Serviços no Brasil," Textos para discussão 501, Department of Economics PUC-Rio (Brazil).
    • Handle: RePEc:rio:texdis:501
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    Keywords

    Taxation; Organizational Form; Tax Avoidance.;
    All these keywords.

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