Taxation, Informality and Growth: Some Questions and Policy Proposals

IPEA Discussion Paper No. 1068

Posted: 11 Feb 2005

See all articles by Gabriel Ulyssea

Gabriel Ulyssea

University of Oxford - Department of Economics

Maurício Cortez Reis

Institute of Applied Economic Research (IPEA)

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

Ulyssea, Gabriel and Reis, Maurício Cortez, Taxation, Informality and Growth: Some Questions and Policy Proposals (February 2005). IPEA Discussion Paper No. 1068, Available at SSRN: https://ssrn.com/abstract=665189

Gabriel Ulyssea (Contact Author)

University of Oxford - Department of Economics ( email )

10 Manor Rd
Oxford, OX1 3UQ
United Kingdom

Maurício Cortez Reis

Institute of Applied Economic Research (IPEA) ( email )

Av. Pres. Antonio Carlos , 51 - 17 andar
Rio de Janeiro, RJ, 20020-010
Brazil
+55 21 3804 8180 (Phone)

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