La estimación objetiva en latinoamérica. algunas experiencias comparadas
01 Jan 2009-Vol. 18, Iss: 2, pp 267-282
TL;DR: In this sense, the facilities given by simplification of the tax system for small and me dium-sized enterprises make it highly recomended as discussed by the authors, and therefore, they recommend it highly recommended.
Abstract: Estimated assessment methods are an alternative for direct estimation. Simplified tax rules aim to quantify the taxable event using different criteria than the ones that govern direct taxation; and, at the same time, make businessmen and professional’s accounting much easier. In this sense, the facilities given by simplification of the tax system for small and me dium-sized enterprises make it highly recomended.
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16 May 2007
TL;DR: Informality: exit and exclusion as mentioned in this paper analyzes informality in Latin America, exploring root causes and reasons for and implications of its growth, and concludes that reducing informality levels and overcoming the "culture of informality" will require actions to increase aggregate productivity in the economy, reform poorly designed regulations and social policies, and increase the legitimacy of the state by improving the quality and fairness of state institutions and policies.
Abstract: Informality: exit and exclusion analyzes informality in Latin America, exploring root causes and reasons for and implications of its growth. The authors use two distinct but complementary lenses: informality driven by exclusion from state benefits or the circuits of the modern economy, and driven by voluntary 'exit' decisions resulting from private cost-benefit calculations that lead workers and firms to opt out of formal institutions. They find both lenses have considerable explanatory power to understand the causes and consequences of informality in the region. Informality: exit and exclusion concludes that reducing informality levels and overcoming the 'culture of informality' will require actions to increase aggregate productivity in the economy, reform poorly designed regulations and social policies, and increase the legitimacy of the state by improving the quality and fairness of state institutions and policies. Although the study focuses on Latin America, its analysis, approach, and conclusions are relevant for all developing countries.
983 citations
Posted Content•
TL;DR: In this article, the authors employ regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance and find that the lower cost of contracting labor leads to adopting production techniques that involve greater permanence and a larger paid labor force.
Abstract: This paper employs regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance. The SIMPLES program introduced in November 1996 consolidated multiple taxes and social security contributions into a single payment and reduced taxes for eligible small firms. This provides a quasi-natural experiment that allows us to eliminate many of the endogeneity issues surrounding the impact of formality, measured across several dimensions, on firm performance. We find that SIMPLES had a significant effect on the proportion of firms that have a license to operate, are registered as a legal entity, pay taxes and make social security contributions. Moreover, newly created firms that opt for operating formally achieve higher levels of revenue and profits, employ more workers and are more capital intensive (only for those firms that have employees). The channel through which this occurs is not access to credit or contracts with larger firms. Rather, it appears that the lower cost of contracting labor leads to adopting production techniques that involve greater permanence and a larger paid labor force.
58 citations
Posted Content•
TL;DR: In this paper, the authors employ regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance and find that the lower cost of contracting labor leads to adopting production techniques that involve greater permanence and a larger paid labor force.
Abstract: This paper employs regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance. The SIMPLES program introduced in November 1996 consolidated multiple taxes and social security contributions into a single payment and reduced taxes for eligible small firms. This provides a quasi-natural experiment that allows us to eliminate many of the endogeneity issues surrounding the impact of formality, measured across several dimensions, on firm performance. We find that SIMPLES had a significant effect on the proportion of firms that have a license to operate, are registered as a legal entity, pay taxes and make social security contributions. Moreover, newly created firms that opt for operating formally achieve higher levels of revenue and profits, employ more workers and are more capital intensive (only for those firms that have employees). The channel through which this occurs is not access to credit or contracts with larger firms. Rather, it appears that the lower cost of contracting labor leads to adopting production techniques that involve greater permanence and a larger paid labor force.
29 citations
01 Jan 2006
1 citations