Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/175986 
Year of Publication: 
2005
Series/Report no.: 
Texto para discussão No. 501
Publisher: 
Pontifícia Universidade Católica do Rio de Janeiro (PUC-Rio), Departamento de Economia, Rio de Janeiro
Abstract (Translated): 
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
Subjects: 
Taxation
Organizational Form
Tax Avoidance.
Document Type: 
Working Paper

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