Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/177573
Authors: 
Garcia, Felipe
Sachsida, Adolfo
de Carvalho, Alexandre Ywata
Year of Publication: 
2018
Series/Report no.: 
Texto para Discussão 2357
Abstract (Translated): 
We use data from the period 2009-15 to estimate the impact of the public policy aiming to decrease the taxes paid by companies over their payroll. The objective of this program, so called Less Taxes on the Payroll ("Desoneração da Folha de Pagamento"), was to burst the employment in the firms benefited by the tax cut. Overall our econometric results show no employment effect of this program.
Subjects: 
tax cut
employment
payroll taxes
public program evaluation
difference in difference
JEL: 
C32
D04
Document Type: 
Working Paper

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