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Title: Essays in Firm Taxation and Job Loss
Authors: Matsumoto, Mauricio
Advisors: Aguiar, Mark
Kleven, Henrik
Contributors: Economics Department
Keywords: firm taxation
job loss
public finance
small business
Subjects: Economics
Issue Date: 2021
Publisher: Princeton, NJ : Princeton University
Abstract: This dissertation studies the effects of small business tax policy on firm outcomes and the impact of job loss on worker outcomes.Chapter 1 examines the effects of preferential tax treatment of small businesses on business dynamics. Using administrative employer-employee data, I provide empirical evidence of the effects of a preferential tax regime for small businesses in Brazil (Simples) that reduced effective tax rates and tax compliance costs. I exploit the introduction of this tax regime to estimate its impact on entry, employment growth and the exit of firms. Chapter 2 studies the effects of a common feature of size-dependent tax regimes, an abrupt phase-out of tax advantages at a threshold above which the tax environment changes discontinuously. This establishes a complex notch in the tax system and leads firms to bunch. Again in the case of Simples in Brazil, I empirically document the incentives firms face, and build on the methods in Kleven (2013) to measure firm bunching and translate it into reduced form elasticities of revenue to the net-of-tax rate. I discuss the observed dynamics of bunching and how its potential driving mechanisms could affect the interpretation of results. Chapter 3, joint with Toni dos Santos, studies the consequences of a job loss on Brazilian workers' labor and credit market outcomes by linking two large individual-level administrative records from Brazil. Comparing prime-age workers who are laid off from full-time stable jobs to stayers, we estimate the dynamic impact of the separation on workers' earnings, hours, wages, credit balances, and default. To gain insight on the mechanisms at play, we compare the outcomes of workers who lose their jobs with workers who are fired for cause or quit.
Alternate format: The Mudd Manuscript Library retains one bound copy of each dissertation. Search for these copies in the library's main catalog:
Type of Material: Academic dissertations (Ph.D.)
Language: en
Appears in Collections:Economics

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