Payroll Tax Reduction (Scherer)

Payroll tax reduction in Brazil: Effects on employment and wages by Clóvis Scherer published by Institute of Social Studies (11/2014). “This paper evaluates the effects of the elimination of a payroll tax on employment and wages in four manufacturing and service sectors in Brazil in early 2012. This tax, which accounted for 20 percent of the wage bill, was levied on employers and financed social security programmes…”

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