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Costos laborales: una aproximación teórica a sus efectos

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  • Sandra V. Rozo V

Abstract

Este documento estudia teóricamente cuál sería el efecto de reducir los costos laborales no salariales sobre la producción y el mercado laboral formal e informal en Colombia. Específicamente se analizan dos escenarios: uno en el cual se reducen estos impuestos manteniendo todas las demás variables constantes, y otro, en el que su caída es compensada con un incremento del impuesto a los ingresos —en donde el recaudo total del gobierno se mantenga inalterado—. Debido a que no existe información suficiente que permita desarrollar un ejercicio empírico, el impacto de la medida se estudia por medio de un modelo de equilibrio general en el cual las variables endógenas son calibradas con base en los datos disponibles para la economía colombiana. Los resultados indican que una reducción de los impuestos salariales en los dos escenarios implicaría un aumento del empleo y la producción del sector formal y una reducción de ambas variables en el sector informal, siendo el efecto agregado positivo.

Suggested Citation

  • Sandra V. Rozo V, 2008. "Costos laborales: una aproximación teórica a sus efectos," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 26(57), pages 72-128, December.
  • Handle: RePEc:bdr:ensayo:v:26:y:2008:i:57:p:72-128
    DOI: 10.32468/Espe.5702
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    References listed on IDEAS

    as
    1. Amaral, Pedro S. & Quintin, Erwan, 2006. "A competitive model of the informal sector," Journal of Monetary Economics, Elsevier, vol. 53(7), pages 1541-1553, October.
    2. Mauricio Cárdenas & Valerie Mercer-Blackman, 2006. "Análisis del sistema tributario colombiano y su impacto sobre la competitividad," Cuadernos de Fedesarrollo 012710, Fedesarrollo.
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    Cited by:

    1. Catalina Granda & Franz Hamann, 2015. "Informality, Saving and Wealth Inequality," Borradores de Economia 873, Banco de la Republica de Colombia.
    2. Catalina Granda & Franz Hamann, 2015. "Informality, Saving and Wealth Inequality in Colombia," IDB Publications (Working Papers) 88196, Inter-American Development Bank.
    3. Catalina Granda & Franz Hamann, 2015. "Informality, Saving and Wealth Inequality," Borradores de Economia 873, Banco de la Republica de Colombia.
    4. Jesús J. Rodríguez De Luque, 2014. "Efectos de las políticas tributaria y fiscalizadora sobre el tamaño del sector informal en Colombia," Revista Cuadernos de Economía, Universidad Nacional de Colombia -FCE - CID, August.

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    More about this item

    Keywords

    costos salariales; mercado laboral; informalidad; Colombia;
    All these keywords.

    JEL classification:

    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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