Desonerações do imposto sobre produtos industrializados e seus impactos sobre o mercado de trabalho

Arbeitspapier

Brazil federal tax policy changed course since 2007, when it was heavily activated to stimulate economic activity in a broad sense including job creation. A key policy instrument in this period was a tax on manufacturing products known as IPI (Imposto sobre produtos industrializados), whose tax rates decrease for a long list of products. Our main objective in this paper is to evaluate the impact of IPI reductions from 2007 to 2012 on labor market related outcomes, such as employment, hiring, separations and wages. We got null estimates for the impact in all labor market related variables for the whole period. Once we consider two subperiods, there appears impacts of reductions in IPI driving reductions in separations only for the 2010-2012 period. All these results are robust to alternative methodological procedures.

Object Details

• Language: Portugiesisch

References and Relationships

• Bibliographic citation: Series: Texto para Discussão ; No. 2515

Classification and Topics

• Classification: Wirtschaft ; Labor Demand ; Business Taxes and Subsidies including sales and value-added (VAT)
• Subject: IPI ; labor market

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Geracy, Igor Vinícius de Souza ; Corseuil, Carlos Henrique Leite ; da Silveira, Fernando Gaiger
• Event: Veröffentlichung
• (who): Instituto de Pesquisa Econômica Aplicada (IPEA)
• (where): Brasília
• (when): 2019

Further information

• Handle: http://hdl.handle.net/10419/211464
• Last update: 10.03.2025, 11:43 AM CET