The effect of payroll taxes on production and labor productivity : theoretical and empirical model for a developing economy

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dc.contributor.advisorMorales Zurita, Leonardo Fabiospa
dc.contributor.authorEcheverri Durán, Carolina
dc.coverage.spatialMedellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degreeseng
dc.creator.degreeMagíster en Economíaspa
dc.creator.emailcechev44@eafit.edu.cospa
dc.date.accessioned2019-10-16T16:39:25Z
dc.date.available2019-10-16T16:39:25Z
dc.date.issued2019
dc.description.abstractWe use firm-level data to evaluate the effect of payroll taxes on production and labor productivity. By introducing a theoretical framework which combine distinctive elements of the “efficiency wages” theory with standard developments of production theory, we derive analytical forms to compute the effect of payroll taxes on production and labor productivity. We make this computation for a wide range of tax tariffs, but in particular, we are interested on the productivity gains of the sizeable reduction of payroll taxes introduced by the 2012 Colombian tax reform, which implied a reduction of 13.5 pp in total payroll taxes rate. Our results of the theoretical model show a negative relationship of both product and labor productivity with payroll taxes, suggesting that this type of legislation could affect the productive performance of firms. Moreover, our empirical results show great within-firms gains in terms of product and labor productivity from the reduction in payroll taxes established in the tax reform. In addition, our results show possible gains at the aggregate TFP level associated with a between-firms efficient re-allocation effect among firms.spa
dc.identifier.ddc336.2422 E184
dc.identifier.urihttp://hdl.handle.net/10784/14257
dc.language.isospaspa
dc.publisherUniversidad EAFITspa
dc.publisher.departmentEscuela de Economía y Finanzasspa
dc.publisher.placeMedellínspa
dc.publisher.programMaestría en Economíaspa
dc.rights.accessrightsinfo:eu-repo/semantics/closedAccessspa
dc.rights.localAcceso cerradospa
dc.subjectimpuestos sobre la nóminaspa
dc.subjecteconomía en desarrollospa
dc.subject.lembSALARIO MÍNIMOspa
dc.subject.lembIMPUESTOS A LOS SALARIOSspa
dc.subject.lembDEDUCCIONES SALARIALESspa
dc.subject.lembDESARROLLO ECONÓMICOspa
dc.titleThe effect of payroll taxes on production and labor productivity : theoretical and empirical model for a developing economyspa
dc.typemasterThesiseng
dc.typeinfo:eu-repo/semantics/masterThesiseng
dc.type.hasVersionacceptedVersioneng
dc.type.localTesis de Maestríaspa

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Maestría en Economía (tesis)