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...

In spite of an early legislation on divorce in Uruguay, the total number of divorces has increased significantly since the second half of the 1980’s. The purpose of this work is to identify the characteristics of women and their spouses associated with a larger risk of divorce, using the...