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Employees or Entrepreneurs? (Alvarez)

Employees or Entrepreneurs? Uncovering the pejotizaçãao phenomenon in Brazil by Bruna Alvarez (10/2023).

“This paper examines the impact of the Individual Micro-Entrepreneur (MEI) program, introduced by the Brazilian government to reduce informality and increase microentrepreneurship among self-employed individuals. While the program has successfully decreased informality, it may have also created unintended consequences such as increasing the phenomenon of pejotização, whereby employers hire workers contractually as small enterprises in order to avoid labor taxes and regulatory costs. To investigate this phenomenon, two empirical approaches, namely a reduced-form and a structural framework, are utilized…”

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