skip to content
Labor market effects of payroll taxes in developing countries : evidence from Colombia Preview this item
ClosePreview this item
Checking...

Labor market effects of payroll taxes in developing countries : evidence from Colombia

Author: Adriana D Kugler; Maurice Kugler; National Bureau of Economic Research.
Publisher: Cambridge, Mass. : National Bureau of Economic Research, 2008.
Series: Working paper series (National Bureau of Economic Research), no. 13855.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
We use a panel of manufacturing plants from Colombia to analyze how the rise in payroll tax rates over the 1980s and 1990s affected the labor market. Our estimates indicate that formal wages fall by between 1.4% and 2.3% as a result of a 10% rise in payroll taxes. This "less-than-full-shifting" is likely to be the result of weak linkages between benefits and taxes and the presence of downward wage rigidities in  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Adriana D Kugler; Maurice Kugler; National Bureau of Economic Research.
OCLC Number: 213395630
Description: 1 online resource (1 volume).
Series Title: Working paper series (National Bureau of Economic Research), no. 13855.
Responsibility: Adriana Kugler, Maurice Kugler.

Abstract:

We use a panel of manufacturing plants from Colombia to analyze how the rise in payroll tax rates over the 1980s and 1990s affected the labor market. Our estimates indicate that formal wages fall by between 1.4% and 2.3% as a result of a 10% rise in payroll taxes. This "less-than-full-shifting" is likely to be the result of weak linkages between benefits and taxes and the presence of downward wage rigidities in Colombia. Because the costs of taxation are only partly shifted from employers to employees, employment also falls. Our results indicate that a 10% increase in payroll taxes lowered formal employment by between 4% and 5%. In addition, we find some evidence of less shifting and larger disemployment effects for production than for non-production workers. These results suggest that policies aimed at boosting the relative demand of less-skill workers by reducing social security taxes may be effective in Latin American countries, where minimum wages bind and benefits are often not directly linked to contributions.

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/213395630> # Labor market effects of payroll taxes in developing countries : evidence from Colombia
    a schema:Book, schema:CreativeWork, schema:MediaObject ;
   library:oclcnum "213395630" ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/2287367696#Place/cambridge_mass> ; # Cambridge, Mass.
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/mau> ;
   schema:about <http://id.worldcat.org/fast/1055724> ; # Payroll tax
   schema:about <http://experiment.worldcat.org/entity/work/data/2287367696#Topic/labor_market_developing_countries> ; # Labor market--Developing countries
   schema:about <http://id.worldcat.org/fast/990036> ; # Labor market
   schema:about <http://experiment.worldcat.org/entity/work/data/2287367696#Topic/payroll_tax_developing_countries> ; # Payroll tax--Developing countries
   schema:about <http://id.worldcat.org/fast/1242969> ; # Developing countries.
   schema:bookFormat schema:EBook ;
   schema:contributor <http://viaf.org/viaf/69999122> ; # Maurice Kugler
   schema:contributor <http://viaf.org/viaf/135446122> ; # National Bureau of Economic Research.
   schema:creator <http://viaf.org/viaf/69806790> ; # Adriana D. Kugler
   schema:datePublished "2008" ;
   schema:description "We use a panel of manufacturing plants from Colombia to analyze how the rise in payroll tax rates over the 1980s and 1990s affected the labor market. Our estimates indicate that formal wages fall by between 1.4% and 2.3% as a result of a 10% rise in payroll taxes. This "less-than-full-shifting" is likely to be the result of weak linkages between benefits and taxes and the presence of downward wage rigidities in Colombia. Because the costs of taxation are only partly shifted from employers to employees, employment also falls. Our results indicate that a 10% increase in payroll taxes lowered formal employment by between 4% and 5%. In addition, we find some evidence of less shifting and larger disemployment effects for production than for non-production workers. These results suggest that policies aimed at boosting the relative demand of less-skill workers by reducing social security taxes may be effective in Latin American countries, where minimum wages bind and benefits are often not directly linked to contributions."@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/2287367696> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/2287367696#Series/working_paper_series_national_bureau_of_economic_research> ; # Working paper series (National Bureau of Economic Research) ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/2287367696#Series/nber_working_paper_series> ; # NBER working paper series ;
   schema:name "Labor market effects of payroll taxes in developing countries : evidence from Colombia"@en ;
   schema:productID "213395630" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/213395630#PublicationEvent/cambridge_mass_national_bureau_of_economic_research_2008> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/2287367696#Agent/national_bureau_of_economic_research> ; # National Bureau of Economic Research
   schema:url <http://papers.nber.org/papers/w13855> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/213395630> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/2287367696#Agent/national_bureau_of_economic_research> # National Bureau of Economic Research
    a bgn:Agent ;
   schema:name "National Bureau of Economic Research" ;
    .

<http://experiment.worldcat.org/entity/work/data/2287367696#Place/cambridge_mass> # Cambridge, Mass.
    a schema:Place ;
   schema:name "Cambridge, Mass." ;
    .

<http://experiment.worldcat.org/entity/work/data/2287367696#Series/nber_working_paper_series> # NBER working paper series ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/213395630> ; # Labor market effects of payroll taxes in developing countries : evidence from Colombia
   schema:name "NBER working paper series ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/2287367696#Series/working_paper_series_national_bureau_of_economic_research> # Working paper series (National Bureau of Economic Research) ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/213395630> ; # Labor market effects of payroll taxes in developing countries : evidence from Colombia
   schema:name "Working paper series (National Bureau of Economic Research) ;" ;
    .

<http://id.worldcat.org/fast/1055724> # Payroll tax
    a schema:Intangible ;
   schema:name "Payroll tax"@en ;
    .

<http://id.worldcat.org/fast/1242969> # Developing countries.
    a schema:Place ;
   schema:name "Developing countries." ;
    .

<http://id.worldcat.org/fast/990036> # Labor market
    a schema:Intangible ;
   schema:name "Labor market"@en ;
    .

<http://viaf.org/viaf/135446122> # National Bureau of Economic Research.
    a schema:Organization ;
   schema:name "National Bureau of Economic Research." ;
    .

<http://viaf.org/viaf/69806790> # Adriana D. Kugler
    a schema:Person ;
   schema:familyName "Kugler" ;
   schema:givenName "Adriana D." ;
   schema:name "Adriana D. Kugler" ;
    .

<http://viaf.org/viaf/69999122> # Maurice Kugler
    a schema:Person ;
   schema:familyName "Kugler" ;
   schema:givenName "Maurice" ;
   schema:name "Maurice Kugler" ;
    .

<http://www.worldcat.org/title/-/oclc/213395630>
    a genont:InformationResource, genont:ContentTypeGenericResource ;
   schema:about <http://www.worldcat.org/oclc/213395630> ; # Labor market effects of payroll taxes in developing countries : evidence from Colombia
   schema:dateModified "2017-12-23" ;
   void:inDataset <http://purl.oclc.org/dataset/WorldCat> ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.