Research Project: Take the wind out or hoist the sails? Heterogeneous treatment effects of a behavioral intervention to promote tax compliance and social security contributions among microentrepreneurs

Abstract

Background An alarming number of people are without access to retirement, especially the self-employed, who in most countries have no automatic access to social security and depend on voluntary contribution. In Brazil, the MEI Program (Microeempreendedor Individual or Individual Microentrepreneur) offers a subsidized alternative for informal entrepreneurs to formalize their businesses and to be included in the social security ystem. In order to increase the payment rate of the contributions of entrepreneurs formalized as MEIs, the Brazilian government sent printed booklets by mail in 2014. more