Conceição, Otavio Canozzi; Saraiva, Maurício Vitorino; … - In: Economia : revista da ANPEC 19 (2018) 2, pp. 164-186
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...
