DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA

Farné, Stefano

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dc.creator	Farné, Stefano
dc.date	2014-12-17
dc.date.accessioned	2023-03-28T19:13:55Z
dc.date.available	2023-03-28T19:13:55Z
dc.identifier	https://www.revistas.usp.br/prolam/article/view/88966
dc.identifier	10.11606/issn.1676-6288.prolam.2014.88966
dc.identifier.uri	https://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/242527
dc.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	en-US
dc.format	application/pdf
dc.language	eng
dc.publisher	Universidade de São Paulo - Programa de Pós-graduação em Integração da América Latina	pt-BR
dc.relation	https://www.revistas.usp.br/prolam/article/view/88966/108578
dc.rights	Copyright (c) 2014 Stefano Farné	pt-BR
dc.source	Brazilian Journal of Latin American Studies; v. 13 n. 24 (2014); 11-27	pt-BR
dc.source	Brazilian Journal of Latin American Studies; Vol. 13 No. 24 (2014); 11-27	en-US
dc.source	1676-6288
dc.source	1676-6288
dc.subject	América do Sul	en-US
dc.subject	Políticas Públicas	en-US
dc.subject	Política Social.	en-US
dc.title	DO PAYROLL TAX REDUCTIONS ENHANCE EMPLOYMENT? POLICY LESSONS FROM COLOMBIA	en-US
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion