Impactos da desoneração da folha de pagamantos sobre o nível de emprego no mercado de trabalho brasileiro: um estudo a partir dos dados da RAIS

• Ano de defesa: 2014
• Autor(a) principal: Dallava, Caroline Caparroz
• Orientador(a): Orellano, Verônica Inês Fernandez
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Desoneração da folha de pagamentos; Contribuição previdenciária patronal; Nível de emprego formal; Legislação trabalhista; RAIS; Difference-in-differences
• Link de acesso: http://hdl.handle.net/10438/11497

Payroll tax relief refers to the elimination of the employer’s contribution to social security based on employees’ payroll and the adoption of a new social security contribution based on companies’ gross revenue. One of the goals of this change, listed by the Federal Government of Brazil in the Brasil Maior Program is to reduce the production costs of the benefited sectors by lowering the tax burden, thus contributing to job creation and formalization of labor. Hence, the goal of this study is to estimate the impact of this change on the creation of formal jobs and on the average wage of employees in the first benefited sectors, which were Information (and Communications) Technology, Leather and Shoes, Clothing and Textiles, Hotels and Call Center. We applied the econometric methodology of difference-indifferences on the data from the Annual Report of Social Information (RAIS), provided by the Ministry of Labor. The results suggest that the payroll tax relief seems to has generated jobs and has increased wage only for the Information (and Communications) Technology sector. Another interesting result is that in Call Center sector the impact on employment was not significant, but the payroll tax relief seems to has contributed to the sector’s wage increase.