Kugler, A.; Kugler, M. - Department of Economics, School of Business and Economics - 2008
taxes and the presence of downward wage rigidities in Colombia. Because the costs of taxation are only partly shifted from … downward wage rigidities in Colombia. Because the costs of
taxation are only partly shifted from employers to employees … linked to contributions.
Keywords: Payroll Taxes, Shifting, Wage Rigidities, Minimum Wages.
JEL Codes: J31, J32, H23 …