Tributação e organização dos prestadores de serviços no Brasil

Abstract

Why do so many successful lawyers, doctors and other professionals in Brazil have firms? The answer this paper suggests is that these professionals decide to have firms because they are better off paying the corporate income tax. An analysis of income taxation in Brazil shows the incentives that some classes of taxpayers have to incorporate in order to reduce their tax burden. Microdata analysis on these taxpayers' characteristics indicates that the probability of incorporation is strongly related to tax rules.