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Monotributo y formalización laboral: el impacto de la reforma de 2016

Author

Listed:
  • Pistorio Mariela

Abstract

En abril de 2016, Argentina implementó una extensión del régimen de asignaciones familiares a aquellos individuos que trabajaban bajo el régimen tributario simplificado (vulgarmente conocido como monotributo). Potencialmente, esta política podría haber generado incentivos para que individuos hasta entonces trabajando en la informalidad, se transformasen en monotributistas. Este trabajo estima ese efecto utilizando como grupo tratamiento a los trabajadores informales con hijos, y como control a un grupo comparable pero no elegible, al no tener hijos menores de edad. Los resultados muestran un efecto positivo y significativo para el caso general. Asimismo, se encuentra evidencia de efectos heterogéneos, siendo el efecto particularmente significativo para hombres y jefes de hogar. Por su parte, no se encuentra evidencia de que la medida haya generado incentivos a que trabajadores en relación de dependencia se vuelquen hacia el monotributo.

Suggested Citation

  • Pistorio Mariela, 2023. "Monotributo y formalización laboral: el impacto de la reforma de 2016," Asociación Argentina de Economía Política: Working Papers 4683, Asociación Argentina de Economía Política.
    • Handle: RePEc:aep:anales:4683
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J46 - Labor and Demographic Economics - - Particular Labor Markets - - - Informal Labor Market

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