PAYROLL TAXES AND THE LABOR MARKET: A COMPUTABLE GENERAL EQUILIBRIUM ANALYSIS
This study uses a computable general equilibrium model to analyze the effects of eliminating Colombia's parafiscal taxes, which finance social programs. In the model, these are substituted by alternative financing sources: VAT, indirect taxes or taxes on capital. The results show that eliminati...
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| Langue: | English |
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Pontificia Universidad Católica de Chile. Instituto de Economía.
2012
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| Accès en ligne: | http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0719-04332012000100004 |
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