Coming out of the shadows? Estimating the impact of bureaucracy simplification and tax cut on formality in Brazilian microenterprises

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Informality: Causes and Consequences for Development (2020, background): “Piza (2018) revisits the results of Monteiro & Assunção (2012) and Fajnzylber et al. (2011), highlighting the threats to identification and confounding factors that were not accounted for in these studies.”
Entry Regulation and the Formalization of Microenterprises in Developing Countries (2013, unknown): “Monteiro and Assunçăo (2012) use a difference-in-differences approach to compare the legal status of firms in sectors affected and unaffected by the reform that were created before and after the program.”