Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil
Micro and small enterprises ( sme s) have high representation in the Brazilian econ - omy, presenting a number of singularities about taxation. With simples Nacional, Brazil granted a series of tax and administrative simplifications for sme s. This ar - ticle investigates the effects of the intro...
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| Format: | Article |
| Language: | English |
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El Colegio Mexiquense, A.C.
2015-01-01
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| Series: | Economía, Sociedad y Territorio |
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| Online Access: | http://www.redalyc.org/articulo.oa?id=11140808003 |
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doaj-860a53fd27804cada0d62dccda783c3e2021-10-08T15:42:03ZengEl Colegio Mexiquense, A.C.Economía, Sociedad y Territorio1405-84212448-61832015-01-011549639663Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no BrasilNelson Leitão-PaesMicro and small enterprises ( sme s) have high representation in the Brazilian econ - omy, presenting a number of singularities about taxation. With simples Nacional, Brazil granted a series of tax and administrative simplifications for sme s. This ar - ticle investigates the effects of the introduction of simples Nacional on the formaliza - tion of firms and employment. It was found that the number of companies opting for the regime grew at a rate above that of non-chooser companies. sme s inside simples Nacional were also able to generate relatively more jobs than non-choosers, with a growth rate of employment higher for the first group.http://www.redalyc.org/articulo.oa?id=11140808003simples nacionalformalizationemploymentwages |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Nelson Leitão-Paes |
| spellingShingle |
Nelson Leitão-Paes Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil Economía, Sociedad y Territorio simples nacional formalization employment wages |
| author_facet |
Nelson Leitão-Paes |
| author_sort |
Nelson Leitão-Paes |
| title |
Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_short |
Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_full |
Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_fullStr |
Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_full_unstemmed |
Reflexos do simples nacional no emprego e na formalização do mercado de trabalho no Brasil |
| title_sort |
reflexos do simples nacional no emprego e na formalização do mercado de trabalho no brasil |
| publisher |
El Colegio Mexiquense, A.C. |
| series |
Economía, Sociedad y Territorio |
| issn |
1405-8421 2448-6183 |
| publishDate |
2015-01-01 |
| description |
Micro and small enterprises ( sme s) have high representation in the Brazilian econ - omy, presenting a number of singularities about taxation. With simples Nacional, Brazil granted a series of tax and administrative simplifications for sme s. This ar - ticle investigates the effects of the introduction of simples Nacional on the formaliza - tion of firms and employment. It was found that the number of companies opting for the regime grew at a rate above that of non-chooser companies. sme s inside simples Nacional were also able to generate relatively more jobs than non-choosers, with a growth rate of employment higher for the first group. |
| topic |
simples nacional formalization employment wages |
| url |
http://www.redalyc.org/articulo.oa?id=11140808003 |
| work_keys_str_mv |
AT nelsonleitaopaes reflexosdosimplesnacionalnoempregoenaformalizacaodomercadodetrabalhonobrasil |
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