Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/177573 
Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
Texto para Discussão No. 2357
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
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.
Schlagwörter: 
tax cut
employment
payroll taxes
public program evaluation
difference in difference
JEL: 
C32
D04
Dokumentart: 
Working Paper

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