EFEITOS DA TRIBUTAÇÃO SOBRE ORGANIZAÇÃO E LOCALIZAÇÃO DE FIRMAS NO SETOR DE SERVIÇOS / THE IMPACT OF TAXES ON FIRMS ORGANIZATIONAL FORM AND LOCATION CHOICE

AUTOR(ES)

SILVIA HELENA MOREIRA FRANCO S. L. BARCELLOS

DATA DE PUBLICAÇÃO

2004

RESUMO

The real impact of taxes on the economy can only be assessed when we consider the behavioral responses of economic agents due to these taxes. Two kinds of responses are studied in this thesis: changes in organizational form and location choices. The first part of this study shows how income taxation in Brazil gives incentives to some classes of taxpayers to incorporate in order to reduce their tax burden. Microdata on these taxpayers indicate that the probability of incorporation is strongly related to tax rules. The second part of the study uses the case of two cities engaged in fiscal competition in order to measure the sensitivity of firm`s location choices to municipal tax rates. Firm data show that these two cities, located in the greater São Paulo area, were able to attract a large number of firms to their territory. However, data from firms surveys indicate that the number of jobs did not grow accordingly. In both cases studied, there are evidences that firms change their behaviour with the main objective of avoiding taxes.

ASSUNTO(S)

planejamento tributario guerra fiscal tributacao organizational form fiscal competition forma de organizacao taxes tax avoidance

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