Assessing the effect of payroll taxes on formal employment : the case of the 2012 tax reform in Colombia
Year of publication: |
2017
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Authors: | Morales, Leonardo Fabio ; Medina, Carlos |
Published in: |
Economia : journal of the Latin American and Caribbean Economic Association. - Washington, DC : Brookings Institution Press, ISSN 1529-7470, ZDB-ID 2069839-2. - Vol. 18.2017, 1, p. 75-124
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Subject: | Fiscal policy | payroll taxes | formal employment | formal wages | Gewerbesteuer | Local business tax | Kolumbien | Colombia | Beschäftigungseffekt | Employment effect | Steuerreform | Tax reform |
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