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

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
Materias:	Mercados informales Impuestos sobre la nómina Diferencia en las diferencias Teoría de búsqueda y emparejamiento Finanzas públicas Economía informal Impuestos a los salarios Congresos, conferencias, etc. Informal markets Payroll taxes Matching Difference-in-differences
Acceso en línea:	http://repository.urosario.edu.co/handle/10336/18257

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spelling	ir-10336-182572019-09-19T12:37:54Z The Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reform Villar, Leonardo Fernández, Cristina The Economics of Informality Conference 2018 Mercados informales Impuestos sobre la nómina Diferencia en las diferencias Teoría de búsqueda y emparejamiento Finanzas públicas Economía informal Impuestos a los salarios Congresos, conferencias, etc. Informal markets Payroll taxes Matching Difference-in-differences 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 tax reform, isolating the impact of other macroeconomic variables. A natural approach to perform-ing this task is to apply a difference-in-differences methodology using a household survey panel. Since the Colombian survey does not have a panel structure, we simulated one using a matching difference-in-differences methodology. According to the results, the tax reform is associated with a 4.8-percentage-point decrease in the informality of workers affected by the reform in the thirteen main metropolitan areas. This represents approximately half the reduction of the relevant informality rate during that period, affecting mostly salaried men and workers in general with low levels of education. 2018-05-28 2018-08-03T16:11:58Z info:eu-repo/semantics/conferenceObject info:eu-repo/semantics/publishedVersion http://repository.urosario.edu.co/handle/10336/18257 eng Atribución-NoComercial-CompartirIgual 2.5 Colombia http://creativecommons.org/licenses/by-nc-sa/2.5/co/ info:eu-repo/semantics/openAccess application/pdf Universidad del Rosario. Facultad de Economía instname:Universidad del Rosario reponame:Repositorio Institucional EdocUR
institution	EdocUR - Universidad del Rosario
collection	DSpace
language	Inglés (English)
topic	Mercados informales Impuestos sobre la nómina Diferencia en las diferencias Teoría de búsqueda y emparejamiento Finanzas públicas Economía informal Impuestos a los salarios Congresos, conferencias, etc. Informal markets Payroll taxes Matching Difference-in-differences
spellingShingle	Mercados informales Impuestos sobre la nómina Diferencia en las diferencias Teoría de búsqueda y emparejamiento Finanzas públicas Economía informal Impuestos a los salarios Congresos, conferencias, etc. Informal markets Payroll taxes Matching Difference-in-differences Villar, Leonardo Fernández, Cristina The Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reform
description	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 tax reform, isolating the impact of other macroeconomic variables. A natural approach to perform-ing this task is to apply a difference-in-differences methodology using a household survey panel. Since the Colombian survey does not have a panel structure, we simulated one using a matching difference-in-differences methodology. According to the results, the tax reform is associated with a 4.8-percentage-point decrease in the informality of workers affected by the reform in the thirteen main metropolitan areas. This represents approximately half the reduction of the relevant informality rate during that period, affecting mostly salaried men and workers in general with low levels of education.
author2	The Economics of Informality Conference 2018
author_facet	The Economics of Informality Conference 2018 Villar, Leonardo Fernández, Cristina
format	Objeto de conferencia (Conference Object)
author	Villar, Leonardo Fernández, Cristina
author_sort	Villar, Leonardo
title	The Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reform
title_short	The Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reform
title_full	The Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reform
title_fullStr	The Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reform
title_full_unstemmed	The Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reform
title_sort	impact of payroll taxes on informality : the case of the 2012 colombian tax reform
publisher	Universidad del Rosario. Facultad de Economía
publishDate	2018
url	http://repository.urosario.edu.co/handle/10336/18257
_version_	1645142081523417088
score	12,111491

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

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