The Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reform

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 per-centage points. This paper attempts to estimate how much of this reduction was due to the...

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Detalles Bibliográficos
Autores Principales: Villar, Leonardo, Fernández, Cristina
Otros Autores: The Economics of Informality Conference 2018
Formato: Objeto de conferencia (Conference Object)
Lenguaje:Inglés (English)
Publicado: Universidad del Rosario. Facultad de Economía 2018
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