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

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dc.contributor.eventThe Economics of Informality Conference 2018spa
dc.creatorVillar, Leonardo
dc.creatorFernández, Cristina
dc.date.accessioned2018-08-03T16:11:58Z
dc.date.available2018-08-03T16:11:58Z
dc.date.created2018-05-28
dc.date.issued2018
dc.description.abstractIn 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.eng
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.48713/10336_18257
dc.identifier.urihttp://repository.urosario.edu.co/handle/10336/18257
dc.language.isoeng
dc.publisher.otherUniversidad del Rosario. Facultad de Economíaspa
dc.rightsAtribución-NoComercial-CompartirIgual 2.5 Colombiaspa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/2.5/co/
dc.source.instnameinstname:Universidad del Rosariospa
dc.source.reponamereponame:Repositorio Institucional EdocURspa
dc.subjectMercados informalesspa
dc.subjectImpuestos sobre la nóminaspa
dc.subjectDiferencia en las diferenciasspa
dc.subjectTeoría de búsqueda y emparejamientospa
dc.subject.ddcFinanzas públicas
dc.subject.keywordInformal marketseng
dc.subject.keywordPayroll taxeseng
dc.subject.keywordMatchingeng
dc.subject.keywordDifference-in-differenceseng
dc.subject.lembEconomía informalspa
dc.subject.lembImpuestos a los salariosspa
dc.subject.lembCongresos, conferencias, etc.spa
dc.titleThe Impact of Payroll Taxes on Informality : The Case of the 2012 Colombian Tax Reformspa
dc.typeconferenceObjecteng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaDocumento de conferenciaspa
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The Economics of Informality Conference 2018