Labor Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia
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https://www.nber.org/papers/w13855
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资源简介：
We use a panel of manufacturing plants from Colombia to analyze how the rise in payroll tax rates over the 1980s and 1990s affected the labor market. Our estimates indicate that formal wages fall by between 1.4% and 2.3% as a result of a 10% rise in payroll taxes. This "less-than-full-shifting" is
提供机构：
美国国家经济研究局
创建时间：
2008-03-01
