This paper aims to evaluate the impact of a tax incentive program targeted to small business (SIMPLES) on employment growth. The evaluation is conducted for two distinct periods, namely 1997 when the program was first implemented and 1999 when the eligibility rule was modified in order to...

Using microdata of Brazilian firms from a longitudinal matched employee-employer data set (Rais) in the period from 1993 to 2013, this paper confirms that the middle part of the size distribution is "missing" in Brazil and apparently this feature is more intense than in other countries for which...

Using microdata of Brazilian firms from a longitudinal matched employee-employer data set (Rais) in the period from 1993 to 2013, this paper confirms that the middle part of the size distribution is "missing" in Brazil and apparently this feature is more intense than in other countries for which...