The article aims to analyze the effects of the Brazilian Simplified Tax Regime (Simples Nacional) on the longevity of manufacturing microenterprises, contributing to the current debate on the expansion of the program. Based on the RAIS (Relação Anual de Informações Sociais) microdata...

The new Coronavirus pandemic (COVID-19), which began in late 2019 in China, lead to a health and economic crisis of significant proportions. The decrease in economic activity in order to prevent further spread of the disease affected all economic sectors, resulting in the unprecedented loss of...