The transport-ticket system in Brazil for urban public transport was implemented in the big cities in 1987. This system requires the employers to supply their employees with sufficient tickets for their daily work trips. Since its beginning, the system has supported the maintenance of the urban public transport quality and has permitted normal fulfillment of the urban economic activity. Meanwhile, the system provides a partial income tax deduction for the firms and employers participating in the system. This paper analyses the effects of the transport-ticket system for small and micro sized firms. The French title of the paper is: "L'impact économique réel du système de ticket de transport urbain au Brésil pour les micro et petites entreprises".
Abstract