Impacto de la reforma del REASS en la agricultura canaria
This paper deals with the potential effects on the profitability of Canary Islandsâ€™ farms due to the Special National Insurance System for Agricultural Workers Reform which was put in place in 2009 by the Spanish Government Ministry of Labour and Immigration. The effect on the employersâ€™ National Insurance contributions per working day is analysed. Based on this analysis, the impact on costs and benefits in several farms which cultivate bananas, tomatoes or flowers is evaluated. According to the results, it is concluded that these farms cannot afford the costsâ€™ increase derived from the reform if profitability per product unit or per surface should be maintained. On the other hand, the effect of changes in the contribution basis is softened to a great extent by the application of compensatory deductions, which are likely to disappear on the long term.
Volume (Year): 10 (2010)
Issue (Month): 2 ()
|Contact details of provider:|| Web page: http://www.upv.es/aeea/index.htm|
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ags:earnsa:99103. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.