Seriously, less taxes? Tax reform's effects over labor supply
Using a matching and a difference in differences approach we analyzed the impact of a payroll costs reduction implemented through a tax reform in Colombia on worked hours and hourly income -- Existing studies have found mixed results, while increases in wages are commonly found, the results for empl...
- Autores:
-
Isaza Cadavid, Juan Esteban
Salazar Duque, Juan Guillermo
- Tipo de recurso:
- Fecha de publicación:
- 2015
- Institución:
- Universidad EAFIT
- Repositorio:
- Repositorio EAFIT
- Idioma:
- OAI Identifier:
- oai:repository.eafit.edu.co:10784/8537
- Acceso en línea:
- http://hdl.handle.net/10784/8537
- Palabra clave:
- Modelos de diferencias
Ley 1607 de 2012
MERCADO LABORAL - COLOMBIA
REFORMA TRIBUTARIA
COSTO DE MANO DE OBRA
JORNADA DE TRABAJO
MODELOS ECONOMÉTRICOS
Labor supply
Wages
Labor costs
Hours of Labor
Econometric models
- Rights
- License
- Acceso abierto
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Canavire Bacarreza, Gustavo JavierIsaza Cadavid, Juan EstebanSalazar Duque, Juan GuillermoEconomistajuanisazac@gmail.comjsalaz29@gmail.comMedellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees2016-05-26T20:14:56Z20152016-05-26T20:14:56Zhttp://hdl.handle.net/10784/8537Using a matching and a difference in differences approach we analyzed the impact of a payroll costs reduction implemented through a tax reform in Colombia on worked hours and hourly income -- Existing studies have found mixed results, while increases in wages are commonly found, the results for employment and worked hours effects are a source of debate with no consensus on sight -- However, in line with earlier revisions of literature, we concluded that the effect of payroll costs reductions is positive and significant on both, worked hours and income -- In this paper, using socioeconomic data from Colombia we found that those individuals a effected by a payroll cost reduction between 2012-2014 exhibited significant increases in both hours and income compared to similar individuals una effected by this frameworkUniversidad EAFITEconomíaEscuela de Economía y Finanzas. Departamento de Economía.Modelos de diferenciasLey 1607 de 2012MERCADO LABORAL - COLOMBIAREFORMA TRIBUTARIACOSTO DE MANO DE OBRAJORNADA DE TRABAJOMODELOS ECONOMÉTRICOSLabor supplyWagesLabor costsHours of LaborEconometric modelsSeriously, less taxes? Tax reform's effects over labor supplyinfo:eu-repo/semantics/bachelorThesisbachelorThesisTrabajo de gradoacceptedVersionhttp://purl.org/coar/resource_type/c_7a1fAcceso abiertohttp://purl.org/coar/access_right/c_abf2LICENSElicense.txtlicense.txttext/plain; charset=utf-82556https://repository.eafit.edu.co/bitstreams/783c2c8a-8c88-4382-b984-3e8cdc166cc3/download76025f86b095439b7ac65b367055d40cMD51ORIGINALJuanEsteban_IsazaCadavid_JuanGuillermo_SalazarDuque_2015.pdfJuanEsteban_IsazaCadavid_JuanGuillermo_SalazarDuque_2015.pdfTexto Completoapplication/pdf283267https://repository.eafit.edu.co/bitstreams/5ad38e6a-f562-4e56-b837-fcf01e044e84/downloaded166f226d87d8b1c7347e1af42fffd1MD5210784/8537oai:repository.eafit.edu.co:10784/85372016-05-26 15:14:56.32open.accesshttps://repository.eafit.edu.coRepositorio Institucional Universidad EAFITrepositorio@eafit.edu.co |
| dc.title.spa.fl_str_mv |
Seriously, less taxes? Tax reform's effects over labor supply |
| title |
Seriously, less taxes? Tax reform's effects over labor supply |
| spellingShingle |
Seriously, less taxes? Tax reform's effects over labor supply Modelos de diferencias Ley 1607 de 2012 MERCADO LABORAL - COLOMBIA REFORMA TRIBUTARIA COSTO DE MANO DE OBRA JORNADA DE TRABAJO MODELOS ECONOMÉTRICOS Labor supply Wages Labor costs Hours of Labor Econometric models |
| title_short |
Seriously, less taxes? Tax reform's effects over labor supply |
| title_full |
Seriously, less taxes? Tax reform's effects over labor supply |
| title_fullStr |
Seriously, less taxes? Tax reform's effects over labor supply |
| title_full_unstemmed |
Seriously, less taxes? Tax reform's effects over labor supply |
| title_sort |
Seriously, less taxes? Tax reform's effects over labor supply |
| dc.creator.fl_str_mv |
Isaza Cadavid, Juan Esteban Salazar Duque, Juan Guillermo |
| dc.contributor.advisor.none.fl_str_mv |
Canavire Bacarreza, Gustavo Javier |
| dc.contributor.author.none.fl_str_mv |
Isaza Cadavid, Juan Esteban Salazar Duque, Juan Guillermo |
| dc.subject.spa.fl_str_mv |
Modelos de diferencias Ley 1607 de 2012 |
| topic |
Modelos de diferencias Ley 1607 de 2012 MERCADO LABORAL - COLOMBIA REFORMA TRIBUTARIA COSTO DE MANO DE OBRA JORNADA DE TRABAJO MODELOS ECONOMÉTRICOS Labor supply Wages Labor costs Hours of Labor Econometric models |
| dc.subject.lemb.spa.fl_str_mv |
MERCADO LABORAL - COLOMBIA REFORMA TRIBUTARIA COSTO DE MANO DE OBRA JORNADA DE TRABAJO MODELOS ECONOMÉTRICOS |
| dc.subject.keyword.spa.fl_str_mv |
Labor supply Wages Labor costs Hours of Labor Econometric models |
| description |
Using a matching and a difference in differences approach we analyzed the impact of a payroll costs reduction implemented through a tax reform in Colombia on worked hours and hourly income -- Existing studies have found mixed results, while increases in wages are commonly found, the results for employment and worked hours effects are a source of debate with no consensus on sight -- However, in line with earlier revisions of literature, we concluded that the effect of payroll costs reductions is positive and significant on both, worked hours and income -- In this paper, using socioeconomic data from Colombia we found that those individuals a effected by a payroll cost reduction between 2012-2014 exhibited significant increases in both hours and income compared to similar individuals una effected by this framework |
| publishDate |
2015 |
| dc.date.issued.none.fl_str_mv |
2015 |
| dc.date.available.none.fl_str_mv |
2016-05-26T20:14:56Z |
| dc.date.accessioned.none.fl_str_mv |
2016-05-26T20:14:56Z |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/bachelorThesis |
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bachelorThesis |
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http://purl.org/coar/resource_type/c_7a1f |
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Trabajo de grado |
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acceptedVersion |
| dc.identifier.uri.none.fl_str_mv |
http://hdl.handle.net/10784/8537 |
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http://hdl.handle.net/10784/8537 |
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http://purl.org/coar/access_right/c_abf2 |
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Acceso abierto |
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Acceso abierto http://purl.org/coar/access_right/c_abf2 |
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Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees |
| dc.publisher.spa.fl_str_mv |
Universidad EAFIT |
| dc.publisher.program.spa.fl_str_mv |
Economía |
| dc.publisher.department.spa.fl_str_mv |
Escuela de Economía y Finanzas. Departamento de Economía. |
| institution |
Universidad EAFIT |
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