BRA_2008_MTFDMG_v01_M
Municipal Tax and Formalization Data for Minas Gerais 2008-2012
Name |
---|
Brazil |
Administrative Records, Other [ad/oth]
Administrative records data [adm]
The scope of the study includes:
The state of Minas Gerais
Name | Affiliation |
---|---|
David McKenzie | World Bank |
Miriam Bruhn | World Bank |
Name |
---|
World Bank |
Start | End |
---|---|
2008-01 | 2012-08 |
Researchers used three forms of administrative data, all provided by the Junta Comercial de Minas Gerais (JUCEMG), the Minas Gerais Chamber of Commerce. The first is a list of the municipalities in which the express office was planned to be implemented, and of the municipalities in which it was actually implemented along with the implementation dates. The second is monthly data from January 2008 until August 2012 on the number of firms registering as formal entities in each municipality. This includes registration of firms under all registration categories except as individual microenterpreneurs (MEIs). In particular, it includes firms who register for SIMPLES, the type of registration which is the focus of the one-stop shop. The third type of administrative data is the monthly total municipal tax payments received in each municipality from January 2008 to October 2012. The tax paid is the Imposto Sobre Serviços de Qualquer Natureza (ISS) - a tax on all firms in the service sector, which is paid as part of the SIMPLES payment whereby a firm makes a single payment that covers a range of different government taxes.
Use of the dataset must be acknowledged using a citation which would include:
Example:
David McKenzie, World Bank, Miriam Bruhn, World Bank. Municipal Tax and Formalization Data for Minas Gerais (MTFDMG) 2008 - 2012, Ref. BRA_2008_MTFDMG_v01_M. Dataset downloaded from [url] on [date].
The user of the data acknowledges that the original collector of the data, the authorized distributor of the data, and the relevant funding agency bear no responsibility for use of the data or for interpretations or inferences based upon such uses.
Name | Affiliation | URL | |
---|---|---|---|
David McKenzie | World Bank | dmckenzie@worldbank.org | |
World Bank Microdata Library | World Bank | microdata@worldbank.org | http://microdata.worldbank.org |
DDI_BRA_2008_MTFDMG_v01_M
Name | Affiliation | Role |
---|---|---|
Development Data Group | World Bank | Documentation of the DDI |
2013-02-28
v01 (February 2013)
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