Presentación de la política de exoneraciones de aportes a la seguridad social en Uruguay
AbstractIn Uruguay, the payroll tax rates that take the form of mandatory contributions to the social security system paid by employers differ among industries. This is the result of different policies. Since the 1950s, the law has permitted exemptions based on three criteria: a) the “general interest”, which led to some firms enjoying discretional subsidies; b) to subsidize the employment of some specific groups; c) to smooth the consequences of adverse macroeconomic shocks on employment. In this document we present the norms about exemptions, we describe the characteristics of the subsidised jobs and we report the results of Uruguayan studies about the relation between payroll taxes and employment.
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Bibliographic InfoPaper provided by Department of Economics - dECON in its series Documentos de Trabajo (working papers) with number 1206.
Length: 31 pages
Date of creation: Oct 2006
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Find related papers by JEL classification:
- J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
- J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
This paper has been announced in the following NEP Reports:
- NEP-ALL-2007-02-24 (All new papers)
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- Burdín, Gabriel, 2013. "Are Worker-Managed Firms Really More Likely to Fail?," IZA Discussion Papers 7412, Institute for the Study of Labor (IZA).
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