Browsing FGV IBRE - Textos para discussão by Author "Corseuil, Carlos Henrique"

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    • The effects of small firm tax incentives on employment levels 

      Corseuil, Carlos Henrique; Moura, Rodrigo Leandro de
      2011-07
      This paper aims to evaluate the impact on employment growth of a tax incentive program targeting Brazilian manufacturing small businesses (SIMPLES). This evaluation is conducted for two distinct periods: for the year 1997, ...