The Impact of Lowering the Payroll Tax on Informality in Colombia

The Colombian government recently reformed the tax law by reducing payroll contributions from 29.5% to 16% and substituting them with a profit tax. The law was passed in December 2012, and two years later the informality rate in the 13 main metropolitan areas diminished from 56% to 51% in December 2...

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Detalles Bibliográficos
Autores Principales: Fernández, Cristina, Villar, Leonardo
Otros Autores: Medellín, Juan C.
Publicado: 2016
Acceso en línea: