Annual Social Information Report to Estimate Tax Reimposition Effects

This dataset leverages data from the Annual Register of Social Information (Relação Anual de Informações Sociais—RAIS), maintained by the Brazilian Ministry of Labor and Employment, which encompasses employment data from 2010 to 2022. We categorized employment data into economic subsectors at the CNAE 7-digit subclass level, representing the most disaggregated level available. Furthermore, the database enables filtering according to the tax regime (National Simplified Tax Regime, Presumed Profit, or Actual Profit).