DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA

In order to reduce the large informal sector, the Colombian government has cut payroll taxes on two occasions in two years, with the Acts of Formalization and Employment Generation, and Tax Reform. In the first case the Act was estimated to generate 500.000 new formal jobs and in the second one betw...

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Detalles Bibliográficos
Autor principal: Farné, Stefano
Formato: Artículo publishedVersion
Lenguaje:Inglés
Publicado: Universidade de São Paulo - Programa de Pós-graduação em Integração da América Latina 2014
Materias:
América do Sul
Políticas Públicas
Política Social.
Acceso en línea:https://www.revistas.usp.br/prolam/article/view/88966
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=br/br-047&d=article88966oai
Aporte de:
Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO) de Consejo Latinoamericano de Ciencias Sociales
id I16-R122-article88966oai
record_format dspace
institution Consejo Latinoamericano de Ciencias Sociales
institution_str I-16
repository_str R-122
collection Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO)
language Inglés
topic América do Sul
Políticas Públicas
Política Social.
spellingShingle América do Sul
Políticas Públicas
Política Social.
Farné, Stefano
DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA
topic_facet América do Sul
Políticas Públicas
Política Social.
description In order to reduce the large informal sector, the Colombian government has cut payroll taxes on two occasions in two years, with the Acts of Formalization and Employment Generation, and Tax Reform. In the first case the Act was estimated to generate 500.000 new formal jobs and in the second one between 400.000 and a million. This paper contextualizes the measures implemented, evaluates their theoretical consistency and comments the first available data after enactment of the two acts. The analysis does not lead to ratify optimistic governmental forecast, in line with recent international experience. Policy implications are discussed
format Artículo
publishedVersion
Artículo
publishedVersion
author Farné, Stefano
author_facet Farné, Stefano
author_sort Farné, Stefano
title DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA
title_short DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA
title_full DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA
title_fullStr DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA
title_full_unstemmed DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA
title_sort do payroll tax reductions enhance employment? policy lessons from colombia
publisher Universidade de São Paulo - Programa de Pós-graduação em Integração da América Latina
publishDate 2014
url https://www.revistas.usp.br/prolam/article/view/88966
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=br/br-047&d=article88966oai
work_keys_str_mv AT farnestefano dopayrolltaxreductionsenhanceemploymentpolicylessonsfromcolombia
bdutipo_str Repositorios
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