The impact of the simples tax regime on the productivity of brazilian companies
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2022-08
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This study analyzes whether the tax incentives of the Simples regime (only applicable to small businesses, based on revenue) are generating any distortion in the size of Brazilian companies, and thus negatively contributing to aggregate productivity in Brazil. Read the Paper: http://bibliotecadigital.fgv.br/dspace/handle/10438/29381 This is a video promoted by FGV Research Network