Selected work in progress

"Impact Assessment of State Self-Regulation Portals and the Public Digital Bookkeeping System (SPED)/Electronic Invoice in Brazil" (with C. Biderman, G. Avelino, R. Gomes)

This study examines the impacts of "Compliance by Design" initiatives, such as "Self-Regulation" programs, and the implementation of the Public Digital Bookkeeping System (SPED) in Brazil, focusing on the Electronic Invoice (NF-e). The analysis explores the effects of these programs on tax revenue, firm value-added, and formal labor market dynamics. The findings suggest that the programs have the potential to increase tax collection by up to 6%, although the estimates still lack statistical significance due to the nascent nature of some initiatives and data limitations. The adoption of NF-e has shown significant positive effects on fiscal dimensions and the formalization of the economy, yet no positive impact on the average real wage was observed. These results indicate that such initiatives are fostering a positive influence on tax compliance and the formalization of the labor market.

You can find some older unpublished research here.