Resumen

PAES, Nelson Leitão. Reflexes of SIMPLES nacional on formal employment and labor market in Brazil. Econ. soc. territ [online]. 2015, vol.15, n.49, pp.639-663. ISSN 2448-6183.

Micro and small enterprises (SMEs) have high representation in the Brazilian economy, presenting a number of singularities about taxation. With SIMPLES Nacional, Brazil granted a series of tax and administrative simplifications for SMEs. This article investigates the effects of the introduction of SIMPLES Nacional on the formalization 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. SMEs 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.

Palabras llave : SIMPLES Nacional; formalization; employment; wages.

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