Taxation, Informality and Growth: Some Questions and Policy Proposals
IPEA Discussion Paper No. 1068
Posted: 11 Feb 2005
Date Written: February 2005
Abstract
One of the main characteristics of the Brazilian labor market is that it presents a high degree of informality. Considering that, to identify Brazilian informal sector main characteristics, the way it has evolved along time, if it really represents an obstacle to growth or the most adequate policies to deal with this phenomenon are central issues on the public agenda in Brazil. In this light, in October of 2004, the Instituto de Pesquisa Economica Aplicada (IPEA) organized an internal seminar that put together a group of experts who presented and discussed their views and perceptions on this theme. The objective of the present text is to analyze these topics in light of what was discussed in this seminar and, as far as possible, to produce a synthesis of this discussion. However, it is important to highlight that the present text is not a literal reproduction of the seminar's presentations neither an institutional vision of these.
Keywords: Informal sector, growth, taxation
JEL Classification: O17, J32, H26
Suggested Citation: Suggested Citation