A recent survey of rigorous impact evaluations of programs to help small and medium-size firms to formalize indicates that the programs do not seem to work for most informal firms. One of the few exceptions finds large effects of a tax simplification program in Brazil called SIMPLES on firms' formalization rates and performance indicators. Using the same data set but a different identification strategy, another study concludes that the program had...
انظر المزيد
تفاصيل
-
2016/3/16
-
ورقة عمل خاصة ببحوث السياسات
-
WPS7605
-
1
-
1
-
2016/3/16
-
Disclosed
-
Revisiting the impact of the Brazilian SIMPLES program on firms' formalization rates
-
red tape cost