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Políticas de fomento del empleo en las PyMEs y su impacto en el financiamiento de la seguridad social: estimación del costo fiscal
[Policies to promote employment in SMEs and their impact on the financing of social security: tax cost estimate]

Author

Listed:
  • Calabria, Alejandro A.
  • Rottenschweiler, Sergio

Abstract

The creation of employment and its formalization is, undoubtedly, a controversial and relevant topic in Argentina. At present, a law project on this subject is under debate: "Promoting Registered Employment and Labor Fraud Prevention", whose aim is to promote employment and/or formalization of new employees, primarily in micro, small and medium-sized enterprises, through the reduction of employer contributions. This decrease in public incomes should be compensated by other sources in order not to affect severely the financing of social security. This paper discusses the contribution that small and medium-sized enterprises to the social security system and examines the impact of the reduction of employer contributions to the financing of social security.

Suggested Citation

  • Calabria, Alejandro A. & Rottenschweiler, Sergio, 2014. "Políticas de fomento del empleo en las PyMEs y su impacto en el financiamiento de la seguridad social: estimación del costo fiscal [Policies to promote employment in SMEs and their impact on the fi," MPRA Paper 65527, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:65527
    as

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    File URL: https://mpra.ub.uni-muenchen.de/65527/1/MPRA_paper_65527.pdf
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    References listed on IDEAS

    as
    1. Bertranou, Fabio, 2013. "Mecanismos de formulación e implementación de la política de empleo en Argentina [Mechanisms for the Formulation and Implementation of Employment Policy in Argentina]," MPRA Paper 52954, University Library of Munich, Germany.
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    More about this item

    Keywords

    Creación de empleo; PyMEs; impacto fiscal;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

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