Payroll tax exemption in Brazil: a policy to transfer income to privileged economic sectors
This article analyzes the payroll tax exemption policy for various economic sectors, which began in 2012 and has been maintained ever since. After briefly reviewing the literature on the subject and describing the current state of debates in the National Congress, the impacts of this policy on the l...
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| Format: | Online |
| Language: | Portuguese |
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Universidade Estadual de Campinas
2024
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| Online Access: | https://econtents.sbu.unicamp.br/inpec/index.php/rbest/article/view/18750 |
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