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The Impact of Lowering the Payroll Tax on Informality in Colombia

In 2012, the Colombian Government reduced employer payroll contributions from 29.5 to 16.0 percent. Two years later, the informality rate had diminished by about 4.0 percentage points. This paper attempts to estimate how much of this reduction was due to the tax reform, isolating the impact of othe...

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Principais autores: Cristina Fernández, Leonardo Villar
Formato: Artigo
Idioma:Inglês
Publicado em: LSE Press 2017-10-01
coleção:Economía
Assuntos:
Acesso em linha:https://account.economia.lse.ac.uk/index.php/lse-j-elaceaj/article/view/53
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