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The Impact of Tax Asymmetries on Labor and Business Informality: The Case of Colombia

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dc.creatorFernández Mejía, Cristina
dc.date.accessioned2025-02-07T14:33:06Z
dc.date.available2025-02-07T14:33:06Z
dc.date.created2025-01-30
dc.date.issued2025-02-05
dc.description.abstractThis paper illustrates how two well-indented policies to reduce informality, such as the income tax waiver for small firms and the income tax deduction of labor cost, end up generating a large number of small firms hiring workers, most likely unskilled, without a formal contract. This paper also shows the difficulties in reducing informality in the complex regulatory environment of Colombia. Policies oriented to reduce labor informality have a limited impact and are costly from the fiscal point of view; policies oriented to reduce business informality are more effective, but do not necessarily reduce labor informality if they are directed towards low-productivity firms. The methodology used to illustrate these facts was the estimation of Ulyssea (2018) for the case of Colombia, in an environment of asymmetric tax and social security regulations.
dc.format.extent23 pp
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.48713/10336_44946
dc.identifier.urihttps://repository.urosario.edu.co/handle/10336/44946
dc.language.isoeng
dc.publisherUniversidad del Rosario
dc.publisher.departmentFacultad de Economía
dc.rightsAttribution-NonCommercial-ShareAlike 4.0 International*
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/4.0/*
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dc.source.instnameinstname:Universidad del Rosario
dc.source.reponamereponame:Repositorio Institucional EdocUR
dc.subject.jelD22
dc.subject.jelD58
dc.subject.jelE24
dc.subject.jelJ21
dc.subject.jelJ46
dc.subject.jelO17
dc.subject.keywordInformality
dc.subject.keywordFirm informality
dc.subject.keywordBusiness informality
dc.subject.keywordInformal labor market
dc.subject.keywordTaxonomy of informality
dc.subject.keywordPolicy recommendations for informality
dc.titleThe Impact of Tax Asymmetries on Labor and Business Informality: The Case of Colombia
dc.typeworkingPaper
dc.type.hasVersioninfo:eu-repo/semantics/draft
dc.type.spaDocumento de trabajo
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