In Uruguay, the payroll tax rates that take the form of mandatory contributions to the social security system paid by employers differ among industries. This is the result of different policies. Since the 1950s, the law has permitted exemptions based on three criteria: a) the “general...

The National Transfers Accounts (NTA) system seeks to measure intergenerational transfers at the aggregate level consistent with National Income and Product Accounts. The method of estimation is shared by many countries and is depicted in the web page www.schemearts.com/proj/nta/. In this paper...

Along the 1990’s there was an increase in the number of people who attended college in Uruguay, both in employment and in the labor force. This article seeks to find if there is evidence of overeducation at the tertiary level, defined as mismatch between supply and demand of that skill level....

The paper studies the distribution of income during the period 1984-1992. Special attention is taken to the remuneration of civil servants during those years and the changes in the adjustment of pensions. The results shows a relative stability in the inequality in the period. The constitutional...

This article considers the distributional impact of different changes in Uruguayan tax system, using a static micro-simulation framework based on the combination of data from household and expenditure surveys. On the indirect taxes side, we consider two alternatives that imply the same reduction...

In this brief paper we compare the redistributive effect of a VAT reform using an arithmetical and a behavioral microsimulation model. We analyze the effects of the elimination of the VAT for a basket of goods which is intensively consumed by the poorest population. Our microsimulations are...

From 1985 to 2000 the total divorce rate (TDR) in Uruguay doubled from 15% to 30%, the highest figure in South America. Despite the increasing number of divorces and separations, there is still little information concerning contact between non resident parents and children and payment of child...

Incomplete and highly fragmented work histories threaten to leave many contributors of the pension schemes in Latin America without the minimum pension guarantee or even without access to the ordinary pension. We propose a methodology to assess this risk, identify vulnerable groups and study...

Como el país no cuenta con información que permita reproducir los salarios sobre los cuales se realizaron los aportes y calcularon las pasividades hasta el año 1995, los estudios comprendidos en el proyecto “Los efectos macroeconómicos de la reforma de la seguridad social” requirieron...

In this paper a discussion of the participation of college studentes in the labor market in Uruguay is presented. The participation rate of students between 18 and 30 years old is 66%. This situation arises in a context where an important percentage of students require to graduate more years...