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BraSim Microsimulation Tool : Technical Document (anglais)

In Brazil, most payroll taxes and wages on labor earnings depend on the type of job. How do reforms to the tax and social protection system affect equity, efficiency, administrative viability and fiscal outcomes? BraSim is a microsimulation tool designed to contribute some of the necessary analysis to answer this question. The BraSim microsimulation tool is designed to estimate the distributional impacts of fiscal reforms. The tool works on a synthetic...
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