The replacement of payroll tax by a tax on revenues: A study of sectorial impacts on the Brazilian economy
A topic of current research in discussion about the Brazilian economy is the exemption from payroll taxes, which aims to stimulate competitiveness of the firms, boosting economic growth. This topic was introduced in Brazil by new laws that proposed replacing the payroll tax with a new tax on revenue...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2015-01-01
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| Series: | EconomiA |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1517758015000041 |