TY  - CHAP
AB  - Abstract I evaluate how the tax reform of 2012 reduced informality in Colombia both theoretically and empirically. Theoretically, I develop a labor market model and obtain simulations indicating that the reform should reduce informality significantly. Empirically, I obtain difference-in-difference estimates from two household surveys. Estimates from the repeated cross-sections data indicate small, short-term effects and large long-term effects. Estimates from the household survey panel data are in line with these results. I also simulate difference-in-difference estimates with different combinations of changes in payroll taxes and enforcement indicating that large improvements would have been needed to obtain the corresponding econometric estimates.
VL  - 48
SN  - 978-1-83909-933-5, 978-1-83909-932-8/0147-9121
DO  - 10.1108/S0147-912120200000048005
UR  - https://doi.org/10.1108/S0147-912120200000048005
AU  - Garlati-Bertoldi Pablo Adrian
ED  - Solomon W. Polachek
ED  - Konstantinos Tatsiramos
PY  - 2020
Y1  - 2020/01/01
TI  - Payroll Taxes, Social Security, and Informality: The 2012 Tax Reform in Colombia
T2  - Change at Home, in the Labor Market, and On the Job
T3  - Research in Labor Economics
PB  - Emerald Publishing Limited
SP  - 153
EP  - 193
Y2  - 2024/04/24
ER  -