Examinando por Materia "Ley 1607 de 2012"

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  • No hay miniatura disponible
    Ítem
    Seriously, less taxes? Tax reform's effects over labor supply
    (Universidad EAFIT, 2015) Isaza Cadavid, Juan Esteban; Salazar Duque, Juan Guillermo; Canavire Bacarreza, Gustavo Javier
    Using a matching and a difference in differences approach we analyzed the impact of a payroll costs reduction implemented through a tax reform in Colombia on worked hours and hourly income -- Existing studies have found mixed results, while increases in wages are commonly found, the results for employment and worked hours effects are a source of debate with no consensus on sight -- However, in line with earlier revisions of literature, we concluded that the effect of payroll costs reductions is positive and significant on both, worked hours and income -- In this paper, using socioeconomic data from Colombia we found that those individuals a effected by a payroll cost reduction between 2012-2014 exhibited significant increases in both hours and income compared to similar individuals una effected by this framework
  • No hay miniatura disponible
    Ítem
    El sistema fiscal colombiano: implicaciones y causas de la evasión, un acercamiento al concepto de cultura tributaria
    (Universidad EAFIT, 2016) Mesa Abad, María Clara; Tamayo Mejía, Paulina; Betancourt Toro, Jorge Andrés