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  •   Repositorio Institucional Universidad EAFIT
  • Trabajo de Grado
  • Escuela de Finanzas, Economía y Gobierno
  • Economía (trabajo de grado)
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  •   Repositorio Institucional Universidad EAFIT
  • Trabajo de Grado
  • Escuela de Finanzas, Economía y Gobierno
  • Economía (trabajo de grado)
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Seriously, less taxes? Tax reform's effects over labor supply

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Date
2015
Author(s)
Isaza Cadavid, Juan Esteban
Salazar Duque, Juan Guillermo
Advisor(s) / Researcher(s)
Canavire Bacarreza, Gustavo Javier
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Abstract
Abstract
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
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URI
http://hdl.handle.net/10784/8537
Collections
  • Economía (trabajo de grado) [361]

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