Evaluation of the Impacts of the Payroll Tax on the Employment in Brazil

Informações

Código: EnAPG27
Divisão: EnAPG - Administração Pública Administração Pública
Tema de Interesse: Tema 04 - Análise de Políticas Públicas

Autores

Daniel Rodrigues Cordeiro () danielrodriguesco@gmail.com
EVERLAM ELIAS MONTIBELER () everlamelias@gmail.com

Resumo

The objective of the present article was to evaluate the impact of the payroll tax on the employability of some sectors in the national context between 2013 and 2016. We decided to use the panel data method given the advantage of working with an expanded database, with low collinearity and greater degree of freedom, which implies in improving the efficiency of the results. Based on the results found, it was possible to affirm that there was no evidence of significant effects of the payroll tax on the employment rate, since the tests were not significant. Therefore, this study contributed to the public administration literature in the improvement of public policy evaluation methods. Keywords: panel data; evaluation of public policies; payroll exemption.

Abrir PDF